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    <title>2016 (1) TMI 222 - ITAT DELHI</title>
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    <description>The Tribunal quashed the penalty orders under Sections 271D and 271E as they were barred by limitation. The delay in filing cross objections was condoned, and the additional ground raised by the assessee was admitted for adjudication. The appeals of the Revenue were dismissed as infructuous, and the cross objections of the assessee were allowed.</description>
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      <description>The Tribunal quashed the penalty orders under Sections 271D and 271E as they were barred by limitation. The delay in filing cross objections was condoned, and the additional ground raised by the assessee was admitted for adjudication. The appeals of the Revenue were dismissed as infructuous, and the cross objections of the assessee were allowed.</description>
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