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Sec. 249(1) of Income Tax Act, 1961—Appeal—The breach in filing appeal manually was only a technical breach and accordingly another opportunity was given to the assessee to file the appeal electronically, whereas in the case of assessee, it has already filed the appeal electronically, accordingly CIT(A) was not justified in dismissing the appeal filed electronically in compliance with Rule 45 of I T Rules. - KANDALAA V/s ITO -  206 TTJ 1014 (ITAT-BANGALORE)