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    <description>The Tribunal allowed the appeal, canceling the penalty imposed under section 271(1)(c) due to the lack of specificity in the notice issued by the Assessing Officer. The decision emphasized the necessity of a clear notice specifying the exact charge, following legal precedent. The Tribunal concluded that the penalty proceedings lacked proper application of mind and were therefore unsustainable.</description>
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      <description>The Tribunal allowed the appeal, canceling the penalty imposed under section 271(1)(c) due to the lack of specificity in the notice issued by the Assessing Officer. The decision emphasized the necessity of a clear notice specifying the exact charge, following legal precedent. The Tribunal concluded that the penalty proceedings lacked proper application of mind and were therefore unsustainable.</description>
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