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    <description>The judgment addressed multiple issues raised by the appellant regarding the imposition of penalties under Section 271C for various assessment years. The decision partly allowed the appeals filed by the assessee based on findings related to reasonable cause and the absence of a need for penalty under Section 271C. The court considered legal arguments, factual circumstances, and relevant legal principles in determining the validity of the penalties imposed.</description>
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      <description>The judgment addressed multiple issues raised by the appellant regarding the imposition of penalties under Section 271C for various assessment years. The decision partly allowed the appeals filed by the assessee based on findings related to reasonable cause and the absence of a need for penalty under Section 271C. The court considered legal arguments, factual circumstances, and relevant legal principles in determining the validity of the penalties imposed.</description>
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