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    <title>2021 (9) TMI 802 - ITAT JAIPUR</title>
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    <description>The Tribunal quashed the reassessment proceedings under Section 147/148 due to lack of independent application of mind by the Assessing Officer, emphasizing the importance of natural justice and timely disposal of objections. The additions made by the AO were also quashed, and the appeal of the assessee was allowed.</description>
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