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    <description>The Appellate Tribunal allowed the appeals for statistical purposes, directing a fresh adjudication by the Assessing Officer considering the reply submitted by the assessee in response to the penalty notice. The matter was restored back to the Assessing Officer for further proceedings.</description>
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      <description>The Appellate Tribunal allowed the appeals for statistical purposes, directing a fresh adjudication by the Assessing Officer considering the reply submitted by the assessee in response to the penalty notice. The matter was restored back to the Assessing Officer for further proceedings.</description>
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