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    <title>2023 (2) TMI 315 - ITAT PUNE</title>
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    <description>The reassessment proceedings initiated by the Assessing Officer were challenged in an appeal against the CIT(A)&#039;s order for the assessment year 2010-11. The Tribunal found that the items in question were not undisclosed and had been considered in the original assessment. As such, the reassessment was deemed wrongly initiated and quashed. This decision rendered other grounds raised on merits irrelevant, leading to the appeal being allowed in favor of the assessee.</description>
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