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2004 (4) TMI 283 - AT - Income TaxExtract: .......orrect statement. There is no such maxim known to the law. In our opinion, this is a case of technical violation and venial breach. Therefore, the learned CIT(A) has rightly cancelled the penalty levied by the Dy. CIT Range. Therefore, we decline to interfere with the order of the CIT(A). 7. In the result, the appeal of the Department is dismissed.
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