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    <description>The tribunal allowed the appeal of the assessee and two related appeals as the additions made under section 153A were deemed beyond jurisdiction. The tribunal quashed the additions, ruling in favor of the appellants in all three appeals, highlighting that the factual aspect was academic and did not require adjudication.</description>
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      <description>The tribunal allowed the appeal of the assessee and two related appeals as the additions made under section 153A were deemed beyond jurisdiction. The tribunal quashed the additions, ruling in favor of the appellants in all three appeals, highlighting that the factual aspect was academic and did not require adjudication.</description>
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