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1981 (2) TMI 144 - AT - Income TaxExtract: .......us approval of IAC and, therefore, for interpreting the said provision, we need not go to different provisions which have different basis. It is, therefore, obvious that ITO has not complied with the statutory provisions of proviso to s. 271(1)(iii). We accordingly cancel penalties for asst. yrs. 1973-74 and 1974-75. Assessee s appeals are allowed.
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