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    <description>The Tribunal found the reopening of assessment and the subsequent addition of unaccounted payment for property to be improper and lacking material evidence. The appeal was allowed based on these grounds, resulting in the partial allowance of the assessee&#039;s appeal.</description>
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      <description>The Tribunal found the reopening of assessment and the subsequent addition of unaccounted payment for property to be improper and lacking material evidence. The appeal was allowed based on these grounds, resulting in the partial allowance of the assessee&#039;s appeal.</description>
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