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    <description>The Tribunal quashed the penalty order under section 271D due to being barred by limitation, without addressing the other grounds raised by the assessee. The appeal was allowed in favor of the assessee.</description>
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      <description>The Tribunal quashed the penalty order under section 271D due to being barred by limitation, without addressing the other grounds raised by the assessee. The appeal was allowed in favor of the assessee.</description>
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