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    <description>The Tribunal found the penalty proceedings invalid due to defective show cause notices and the Assessing Officer&#039;s failure to properly record satisfaction. Consequently, the imposed penalties were cancelled, and the appeals of the assessee were allowed.</description>
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      <description>The Tribunal found the penalty proceedings invalid due to defective show cause notices and the Assessing Officer&#039;s failure to properly record satisfaction. Consequently, the imposed penalties were cancelled, and the appeals of the assessee were allowed.</description>
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