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    <description>The HC dismissed the revenue&#039;s appeal under Section 260A of the Income Tax Act against the ITAT&#039;s order quashing the reassessment u/s 147/143(1) for AY 2010-11. The Court upheld the Tribunal&#039;s decision, citing non-compliance with procedural requirements and mechanical satisfaction under Section 151, thus favoring the assessee.</description>
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