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    <description>The tribunal partially allowed both appeals, ruling in favor of the assessee regarding the addition of income in assessment and reducing the penalty imposed under Section 271AAA. The judgments provided detailed analyses of the issues involved, considering legal provisions and factual circumstances to reach reasoned decisions.</description>
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      <description>The tribunal partially allowed both appeals, ruling in favor of the assessee regarding the addition of income in assessment and reducing the penalty imposed under Section 271AAA. The judgments provided detailed analyses of the issues involved, considering legal provisions and factual circumstances to reach reasoned decisions.</description>
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