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    <description>The Tribunal dismissed the Revenue&#039;s Miscellaneous Application, upholding its original order dated 12.02.2019 regarding the validity of the initiation of penalty proceedings under section 271(1)(c) of the IT Act. The Tribunal emphasized the limited scope of review under section 254(2) of the Act and the binding nature of the jurisdiction High Court&#039;s decisions on the Tribunal.</description>
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