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    <description>The Tribunal accepted the assessee&#039;s signed request to withdraw the appeals after payment of the penalty and dismissed the appeals as withdrawn. It did not adjudicate the merits of the penalty for non-disclosure of foreign assets or the assessment under the Black Money (Undisclosed Foreign Income &amp; Assets) and Imposition of Tax Act, 2015. The result was dismissal of the three appeals for the relevant assessment years without any substantive determination on liability or assessment issues.</description>
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