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    <description>The Tribunal allowed the Assessee&#039;s appeal, canceling the penalty imposed under Section 271(1)(c) due to a defective show cause notice under Section 274. The revenue&#039;s appeal challenging the reduction of penalty quantum was dismissed as the penalty proceedings were deemed invalid. The Tribunal&#039;s decision was pronounced on 03.02.2016.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeal, canceling the penalty imposed under Section 271(1)(c) due to a defective show cause notice under Section 274. The revenue&#039;s appeal challenging the reduction of penalty quantum was dismissed as the penalty proceedings were deemed invalid. The Tribunal&#039;s decision was pronounced on 03.02.2016.</description>
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