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    <description>The Tribunal invalidated the assessment orders for all years, ruling the Assessing Officer&#039;s jurisdiction to reopen the cases as improper. The Tribunal dismissed Revenue&#039;s appeals as moot due to the annulled assessment orders. The decision in the Sridevi case, cited by the CIT(A), was deemed irrelevant. The Tribunal&#039;s verdict was issued on 6th March 2023 in Ahmedabad.</description>
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