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    <description>The Tribunal partially allowed the appeals by quashing the reassessments due to invalid reopening and deleting additions made under Section 69 for lack of evidence. The jurisdiction issue favored the Revenue, confirming the Assessing Officer&#039;s proper jurisdiction. The levy of interest under Section 234B was dismissed as infructuous.</description>
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      <description>The Tribunal partially allowed the appeals by quashing the reassessments due to invalid reopening and deleting additions made under Section 69 for lack of evidence. The jurisdiction issue favored the Revenue, confirming the Assessing Officer&#039;s proper jurisdiction. The levy of interest under Section 234B was dismissed as infructuous.</description>
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