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1985 (8) TMI 141 - ITAT MADRAS-BExtract: .......hus, after appraising the entire material on record, we are of the opinion that the Commissioner (Appeals) has rightly cancelled the penalty order. 13. In view of our finding on merits, it is not necessary to go into the question whether or not the ITO had the jurisdiction to levy penalty on the assessee. 14. In the result, the appeal is dismissed.
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