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The STO virtually reviewed the decision of the Commissioner u/s 49 which, merged with the order of the...

The STO virtually reviewed the decision of the Commissioner u/s 49 which, merged with the order of the Tribunal, as it were, based on no new material much less any significant material which could have permitted an authority to validly reopen assessment u/s 24 - re-assessment order quashed - HC .....

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