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Bench: Shri R. K. Panda & Ms Astha Chandra
2 In paragraph 2.4 of the written submission, the revenue cited the SEBI Order dated 28.11.2022, which observed that the prices of PFL were manipulated through fraudulent trades In the present case, the SEBI has not issued any notice to the assessee or broker of the assessee in relation to synchronised trades or matched trades Further, the penalty imposed