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1975 (7) TMI 77 - ITAT CHANDIGARHExtract: .......lanation as received in the his office as ITO and secondly, in not maintaining proper order sheet and chronological record of proceedings. Under the circumstances, we do not consider it necessary to remit the case to the AAC. We order accordingly and hold that the penalty deleted by the AAC stands deleted. 7. In the result, the appeal is dismissed.
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