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    <description>The Tribunal held that the penalty notice issued under Section 271(1)(c) was invalid due to the failure to specify the exact charge against the assessee. The penalty imposed by the Assessing Officer was cancelled, and the appeal of the assessee was allowed.</description>
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      <description>The Tribunal held that the penalty notice issued under Section 271(1)(c) was invalid due to the failure to specify the exact charge against the assessee. The penalty imposed by the Assessing Officer was cancelled, and the appeal of the assessee was allowed.</description>
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