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    <description>The delay in filing the appeal was condoned, and the Tribunal allowed the appeal as the assessee&#039;s wealth fell below the minimum taxable limit, absolving her of any liability to pay the penalty for late filing of the return. The Tribunal dismissed the earlier appeal related to penalty calculation based on the wealth assessment.</description>
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      <description>The delay in filing the appeal was condoned, and the Tribunal allowed the appeal as the assessee&#039;s wealth fell below the minimum taxable limit, absolving her of any liability to pay the penalty for late filing of the return. The Tribunal dismissed the earlier appeal related to penalty calculation based on the wealth assessment.</description>
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