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    <title>2016 (5) TMI 22 - ITAT DELHI</title>
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    <description>The appeals concerning the rectification of orders under Section 154 were dismissed as infructuous, with directions to the CIT(A) to adjudicate the subsequent appeal afresh. The appeals against the levy of penalties under Section 271C were allowed, and the penalty orders were quashed as they were barred by limitation under Section 275(1)(c).</description>
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      <description>The appeals concerning the rectification of orders under Section 154 were dismissed as infructuous, with directions to the CIT(A) to adjudicate the subsequent appeal afresh. The appeals against the levy of penalties under Section 271C were allowed, and the penalty orders were quashed as they were barred by limitation under Section 275(1)(c).</description>
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