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1989 (10) TMI 43 - HC - Income TaxExtract: .......f to us. Accordingly, we hold that penalty is imposable in this case under section 271(1)(c) as it stood on the dates when the returns were filed originally, i. e., as the provisions stood before amendment with effect from April 1, 1968. In the result, we answer both the questions in the negative and in favour of the assessee. No order as to costs.
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