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1979 (9) TMI 91 - AT - Income TaxExtract: .......opinion that Shri Chadha rightly argued that the IAC had lost his jurisdiction after 1st April, 1976. We, therefore, quash the impugned order of the IAC. The order of the IAC having been quashed on the legal objection itself, we do not enter into the merits of the case. The penalty is, therefore, cancelled. 13. In the result, the appeal is allowed.
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