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2003 (1) TMI 274 - AT - Income TaxExtract: .......dural irregularity which can be cured. Therefore, the orders of the authorities below are set aside with the direction that the AO should pass fresh penalty order after complying with the legal requirement, i.e., obtaining of prior approval of the Jt. CIT under s. 274(2) of the Act. 17. In the result, the appeal is allowed for statistical purposes.
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