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    <title>2019 (5) TMI 1858 - ITAT PUNE</title>
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    <description>The tribunal ruled in favor of the appellant on multiple issues, including the legality of re-opening the assessment, lack of approval from the Additional CIT, taxability of deemed dividend, delay in filing the appeal, and disposal of objections to re-opening. The reassessment order was deemed non-sustainable due to failure to provide reasons to the assessee and dispose of objections, leading to its setting aside and allowing the appeal of the assessee.</description>
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      <description>The tribunal ruled in favor of the appellant on multiple issues, including the legality of re-opening the assessment, lack of approval from the Additional CIT, taxability of deemed dividend, delay in filing the appeal, and disposal of objections to re-opening. The reassessment order was deemed non-sustainable due to failure to provide reasons to the assessee and dispose of objections, leading to its setting aside and allowing the appeal of the assessee.</description>
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