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1980 (9) TMI 117 - AT - Income TaxExtract: ....... to pronounce on the constitutionality of any provision of the IT Act all the same as the Madras High Court has struck down s. 140A(3), the said provision can legitimately be treated by Tribunal as non-existent. In that view of the matter, we hold that the penalty in question could not be sustained. The same is hereby deleted. 6. Appeal is allowed.
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