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    <description>The Tribunal upheld the legality of reopening the assessment based on information from a third party but found the disallowance of expenses for packing materials unjustified due to the lack of independent inquiry by the Assessing Officer. The Tribunal allowed the appeals in favor of the assessee, deleting the additions made by the AO for the assessment years 2009-10, 2010-11, and 2011-12.</description>
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      <description>The Tribunal upheld the legality of reopening the assessment based on information from a third party but found the disallowance of expenses for packing materials unjustified due to the lack of independent inquiry by the Assessing Officer. The Tribunal allowed the appeals in favor of the assessee, deleting the additions made by the AO for the assessment years 2009-10, 2010-11, and 2011-12.</description>
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