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    <title>2021 (7) TMI 659 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal of the assessee, holding that the reopening of the assessment was invalid due to multiple grounds, including the issuance of the notice to a non-existent entity, the absence of any allegation of non-disclosure of material facts, and the invalidity of the second reopening for the same reasons while the first reopening was pending. The Tribunal quashed the assessment order dated 29.12.2017 as null and void.</description>
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      <description>The Tribunal allowed the appeal of the assessee, holding that the reopening of the assessment was invalid due to multiple grounds, including the issuance of the notice to a non-existent entity, the absence of any allegation of non-disclosure of material facts, and the invalidity of the second reopening for the same reasons while the first reopening was pending. The Tribunal quashed the assessment order dated 29.12.2017 as null and void.</description>
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