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1982 (4) TMI 13 - DELHI HIGH COURTExtract: .......s to be empowered to impose the penalty, then the relevant date becomes the date of empowerment, i.e., the date of reference to the IAC. In the result and for the reasons outlined above, the question is answered in the affirmative and in favour of the assessees. As the assessees have succeeded, they will be entitled to costs. Counsel s fee Rs. 350.
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