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1979 (7) TMI 116 - ITAT AMRITSARExtract: ....... compared to the Orissa High Court. We, therefore, hold that the jurisdiction to levy penalty was with the IAC and not with the ITO and the latter having exercised jurisdiction illegally, the entire penalty proceedings are vitiated. We, therefore, cancel the penalty without going into the merits of the case. 5. In the result, the appeal is allowed.
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