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1983 (5) TMI 4 - HC - Income TaxExtract: .......e to the IAC was, therefore, invalid and the levy of the penalty by the IAC was, therefore, without jurisdiction. We, accordingly, agree with the view taken by the Tribunal and answer the question referred to us in the affirmative and in favour of the assessee. As there has been no appearance on behalf of the assessee, we make no order as to costs.
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