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2003 (1) TMI 644 - AT - Income TaxExtract: .......ion is not having retrospective effect but only prospective effect in view of the imprint of penalty apparent from the amended provision for levy of additional tax. Under these facts and circumstances, we find that the assessee rsquo s appeal is meritorious and deserves to be allowed. 10. In the result, the appeal of the assessee is hereby allowed.
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