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    <description>The Tribunal allowed the appeal, condoning the delay in filing and canceling the penalty order due to the invalidity of the penalty notice under section 271(1)(c) of the Income Tax Act, 1961. The judgment highlighted the importance of clear and specific charges in penalty notices for compliance with natural justice principles. The decision was issued on August 7, 2019.</description>
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      <description>The Tribunal allowed the appeal, condoning the delay in filing and canceling the penalty order due to the invalidity of the penalty notice under section 271(1)(c) of the Income Tax Act, 1961. The judgment highlighted the importance of clear and specific charges in penalty notices for compliance with natural justice principles. The decision was issued on August 7, 2019.</description>
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