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1970 (8) TMI 6 - SC - Income TaxAllegation of furnishing inaccurate estimates of tax - default under section 18A of the old Act - held that section 297(2)(g) is clearly applicable to this case inasmuch as the assessment was completed on or after the first day of April, 1962. The provisions of the new Act contained in section 273 will apply mutatis mutandis to proceedings relating to penalty initiated in accordance with section 297(2)(g) of the new Act - question is answered in revenue's favour
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