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1987 (9) TMI 15 - HC - Income TaxExtract: .......ax Act in the references made by the Wealth-tax Officer on December 16, 1976, and January 17, 1977, i. e., after April 1, 1976. Consequently, these references are answered against the Revenue and in favour of the assessee by holding that the Tribunal was justified in cancelling the penalty for both these years for the reasons given by us. No costs.
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