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    <description>The Tribunal invalidated the reassessment proceedings due to improper service of notice under Section 148 of the Income Tax Act, leading to the quashing of the reassessment and allowing the assessee&#039;s appeal. Consequently, the revenue&#039;s appeal on merits was dismissed, along with the cross-appeals of M/s Stroll Properties Pvt. Ltd. and M/s Sitilite Properties Pvt. Ltd.</description>
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