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    <description>The appeal filed by the Revenue against the order made by the Income Tax Appellate Tribunal was dismissed. The Tribunal held that the time limit for imposing the penalty had expired, and the order dropping the penalty proceedings lacked valid reasons for extension. The Tribunal found no substantial question of law and dismissed the appeal without costs.</description>
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      <description>The appeal filed by the Revenue against the order made by the Income Tax Appellate Tribunal was dismissed. The Tribunal held that the time limit for imposing the penalty had expired, and the order dropping the penalty proceedings lacked valid reasons for extension. The Tribunal found no substantial question of law and dismissed the appeal without costs.</description>
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