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1975 (12) TMI 44 - HC - Income TaxExtract: .......hat year. Therefore, the amendment as introduced in section 275 of the Act on April 1, 1971, cannot be applicable to the penalty proceedings initiated for the late filing of the returns for the assessment years 1966-67 and 1967-68. Hence, the reference is answered against the revenue and in favour of the assessee with costs. Advocate s fee Rs. 250.
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