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    <description>The ITAT allowed the appeal filed by the assessee, directing a fresh consideration by the CIT(A). The case involved the reopening of assessment due to bogus purchases, non-compliance with notice under section 143(2) of the Act, and challenges to the addition made by the Assessing Officer. The ITAT emphasized adherence to procedural requirements and principles of natural justice, setting aside the appeal for the assessee to present contentions and details within a specified timeframe.</description>
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