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    <description>The Tribunal directed the Commissioner to conclude proceedings within four months. The Commissioner sought an extension due to the CHA&#039;s non-cooperation, but the Tribunal found the delay unacceptable. The Revenue&#039;s negligence in seeking an extension before the deadline was criticized. The Tribunal rejected the extension request due to the significant delay in filing the application, emphasizing the importance of timely compliance and cooperation in expediting proceedings.</description>
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