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    <title>2019 (11) TMI 1748 - ITAT KOLKATA</title>
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    <description>The Tribunal quashed the reassessment proceedings under Section 147/148 of the Income Tax Act, holding that the additional assessments made by the Assessing Officer were not sustainable once the primary reason for reopening the assessment was deleted. The appeal of the assessee was allowed, and the reassessment proceedings were declared null and void.</description>
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