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    <description>The appeals filed by the assessee were dismissed. The Tribunal upheld the validity of the notice issued under Section 143(2), confirmed the legitimacy of the complete scrutiny process, and validated the penalty imposed under Section 272A(1)(C). The Tribunal found no merit in the procedural objections raised by the assessee and affirmed the decisions of the lower authorities.</description>
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      <description>The appeals filed by the assessee were dismissed. The Tribunal upheld the validity of the notice issued under Section 143(2), confirmed the legitimacy of the complete scrutiny process, and validated the penalty imposed under Section 272A(1)(C). The Tribunal found no merit in the procedural objections raised by the assessee and affirmed the decisions of the lower authorities.</description>
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