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1991 (4) TMI 26 - ALLAHABAD HIGH COURTExtract: ....... the Taxation Laws (Amendment) Act, 1975, with effect from April 1, 1976, even though the proceedings for levy of penalty were initiated before the coming into force of the Amendment Act. We, accordingly, answer the question referred to us in the affirmative, in favour of the assessee and against the Department. There shall be no order as to costs.
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