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    <title>2021 (9) TMI 1413 - ITAT ALLAHABAD</title>
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    <description>The Tribunal dismissed 12 duplicate appeals filed by the assessee against a single order under sections 12AA(3) and 80G(5) of the Income Tax Act, deeming them invalid due to misrepresentation and abuse of the legal process. One appeal was treated as the lead case for hearing and disposal, while the remaining appeals were dismissed. The Tribunal upheld the dismissal, emphasizing that filing multiple appeals against a single order was an attempt to circumvent the legal system.</description>
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      <description>The Tribunal dismissed 12 duplicate appeals filed by the assessee against a single order under sections 12AA(3) and 80G(5) of the Income Tax Act, deeming them invalid due to misrepresentation and abuse of the legal process. One appeal was treated as the lead case for hearing and disposal, while the remaining appeals were dismissed. The Tribunal upheld the dismissal, emphasizing that filing multiple appeals against a single order was an attempt to circumvent the legal system.</description>
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