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1990 (10) TMI 11 - HC - Income TaxExtract: ....... section 271(4A). In the instant case the reduction was by the Tribunal and not by the Commissioner. Therefore, the benefit conferred under section 279(1A) of the Act is not available. Hence, the contention that the prosecution is barred by section 279(1A) has to be rejected. I do not find any merit in this petition and, therefore, it is dismissed.
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