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    <description>The Tribunal dismissed both appeals filed by the assessee. The appeal in ITA No.2658/PUN/2016 was dismissed due to the failure to condone the delay in filing. The appeal against the rectification under Section 154 (ITA No.2073/PUN/2014) was dismissed because the issues raised did not constitute apparent mistakes that could be rectified under the said section.</description>
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      <description>The Tribunal dismissed both appeals filed by the assessee. The appeal in ITA No.2658/PUN/2016 was dismissed due to the failure to condone the delay in filing. The appeal against the rectification under Section 154 (ITA No.2073/PUN/2014) was dismissed because the issues raised did not constitute apparent mistakes that could be rectified under the said section.</description>
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