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2001 (10) TMI 300 - AT - Income TaxExtract: .......ic, but provides for control of its exercise by judicial review. It is obvious that in the light of doctrine of legitimate expectation as propounded by the Hon rsquo ble apex Court above, the orders of the authorities below are arbitrary and deserve to be cancelled. I accordingly cancel the impugned penalty. 7. In the result, the appeal is allowed.
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