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1983 (10) TMI 105 - ITAT DELHI-CExtract: .......about the fact that the notice in question was not served by affixture, but was sent by post and such service has to be on the assessee or any authorised person, even on the last known address, the same having not been proved, penalty under dispute deserves to be cancelled. We, therefore, cancel the penalty. 7. In the result, the appeal is allowed.
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