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1999 (12) TMI 93 - ITAT AHMEDABAD-AExtract: ....... in the case of Sati Oil Udyog Ltd. where it has been held that s. 143(1A) would not be retrospective in operation. Respectfully following the Hon ble Gauhati High Court decision cited supra, we uphold the orders of the CIT(A) cancelling the levy of additional tax for the asst. yrs. 1990-91. 6. In the result, the appeal of the Revenue is dismissed.
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