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    <title>2022 (11) TMI 580 - ITAT MUMBAI</title>
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    <description>The Tribunal held that the reasons for reopening the assessment were unsustainable in law, leading to the quashing of the reassessment proceedings. As the reassessment proceedings were quashed, the Tribunal found no need to address other issues raised in the appeal or cross-objections. Consequently, both cross-objections were allowed, and both appeals were dismissed as infructuous.</description>
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