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    <description>The Tribunal allowed the appeal of the assessee, who had been penalized under section 272A(1)(d) for alleged non-compliance with notices issued under section 142(1). The Tribunal found that the appellant had indeed complied with the notices, as evidenced by acknowledgements on the ITBA Portal. Consequently, the Tribunal deemed the penalty unjustified and directed the Assessing Officer to delete the penalty of Rs. 20,000.</description>
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      <description>The Tribunal allowed the appeal of the assessee, who had been penalized under section 272A(1)(d) for alleged non-compliance with notices issued under section 142(1). The Tribunal found that the appellant had indeed complied with the notices, as evidenced by acknowledgements on the ITBA Portal. Consequently, the Tribunal deemed the penalty unjustified and directed the Assessing Officer to delete the penalty of Rs. 20,000.</description>
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