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    <description>The Tribunal directed the Assessing Officer to delete the penalty as the initiation and imposition of the penalty were inconsistent. The appeals of the assessee were allowed, and the penalty orders were set aside.</description>
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      <description>The Tribunal directed the Assessing Officer to delete the penalty as the initiation and imposition of the penalty were inconsistent. The appeals of the assessee were allowed, and the penalty orders were set aside.</description>
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