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    <description>Vague and non-specific grounds of appeal were treated as insufficient to frame the controversy for adjudication. The Tribunal found that each appeal contained only a single ground without any clear prayer or precise issue, so it declined to examine the merits and dismissed the appeals. It nevertheless granted procedural liberty to the assessee to file a fresh appeal or a Miscellaneous Petition with revised and specific grounds, leaving the substantive dispute open for proper presentation.</description>
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      <description>Vague and non-specific grounds of appeal were treated as insufficient to frame the controversy for adjudication. The Tribunal found that each appeal contained only a single ground without any clear prayer or precise issue, so it declined to examine the merits and dismissed the appeals. It nevertheless granted procedural liberty to the assessee to file a fresh appeal or a Miscellaneous Petition with revised and specific grounds, leaving the substantive dispute open for proper presentation.</description>
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