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    <description>The Tribunal allowed the appeal of the assessee, setting aside and quashing the assessment order on both preliminary issues and merits. The additions made in the block assessment order were found to be illegal and not maintainable.</description>
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      <description>The Tribunal allowed the appeal of the assessee, setting aside and quashing the assessment order on both preliminary issues and merits. The additions made in the block assessment order were found to be illegal and not maintainable.</description>
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