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    <description>The Tribunal quashed the assessment orders passed in the name of non-existent entities, citing jurisdictional defects. It emphasized the importance of compliance with statutory procedures and principles of natural justice in assessment proceedings, highlighting the need for assessments to be based on valid reasons and giving the assessee an opportunity to rebut material collected. The Tribunal found that the additions made without proper opportunity for rebuttal and cross-examination were in violation of natural justice principles.</description>
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