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1996 (10) TMI 64 - HC - Income TaxExtract: .......from April 1, 1985, and, therefore, could not be made applicable retrospectively. Since it was not a case of regular assessment, no interest could be levied under the pre-amended law. We, therefore, find that the question sought to be referred is not a referable question of law and is, therefore, declined. The applications are, therefore, rejected.
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