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    <description>The Tribunal found that the penalty order was invalid as the Assessing Officer failed to specify the exact charge in the notice, violating principles of natural justice. Consequently, the Tribunal set aside the Commissioner of Income Tax (Appeals)&#039;s order and directed the deletion of penalties. This decision applied to all appeals for the relevant assessment years, leading to the deletion of penalties in all cases.</description>
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      <description>The Tribunal found that the penalty order was invalid as the Assessing Officer failed to specify the exact charge in the notice, violating principles of natural justice. Consequently, the Tribunal set aside the Commissioner of Income Tax (Appeals)&#039;s order and directed the deletion of penalties. This decision applied to all appeals for the relevant assessment years, leading to the deletion of penalties in all cases.</description>
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