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    <description>The Tribunal dismissed the quantum appeal due to lack of evidence and delays in filing, while allowing the penalty appeal based on the defective notice issued by the Assessing Officer. The judgment emphasized the importance of clear grounds for penalty imposition and upheld the appellant&#039;s arguments regarding the notice&#039;s legality.</description>
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      <description>The Tribunal dismissed the quantum appeal due to lack of evidence and delays in filing, while allowing the penalty appeal based on the defective notice issued by the Assessing Officer. The judgment emphasized the importance of clear grounds for penalty imposition and upheld the appellant&#039;s arguments regarding the notice&#039;s legality.</description>
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