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1975 (7) TMI 78 - ITAT CHANDIGARHExtract: .......pection Asstt. CWT had been obtained by the WTO before imposing the penalty in question. We, therefore, hold that the AAC s order, though not sustainable on ground of the aforesaid notice being bad in law, has to be sustained on the ground that the WTO had not obtained the necessary previous approval of the IAC. The appeal is, therefore, dismissed.
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