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1978 (8) TMI 101 - ITAT BANGALOREExtract: ....... and is, unfortunately, passed on a printed form, a practice which must be discouraged and, in which, even the irrelevant portions are not scored out and, cannot certainly, be upheld. We, therefore uphold the order of the AAC cancelling the penalty on this sole ground, without going to the merits. The departmental appeal is, accordingly, dismissed.
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