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    <description>The Tribunal found the penalty imposed under section 271(1)(c) of the Income Tax Act unjustified and deleted it. The appeal by the assessee against the penalty was allowed, emphasizing the lack of justification for the penalty and the invalidity of the penalty order due to the absence of the original assessment order at the time of imposition.</description>
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      <description>The Tribunal found the penalty imposed under section 271(1)(c) of the Income Tax Act unjustified and deleted it. The appeal by the assessee against the penalty was allowed, emphasizing the lack of justification for the penalty and the invalidity of the penalty order due to the absence of the original assessment order at the time of imposition.</description>
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