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1986 (2) TMI 99 - ITAT CHANDIGARHExtract: ....... by the ITO is full of contradictions and is illegal. Even the initiation of proceedings is illusory and, therefore, the penalty order passed is ab initio void. In view of the above discussion, we are unable to sustain the order of the AAC confirming the penalty. The order of the AAC is, therefore, annulled. 6. In the result, the appeal is allowed.
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