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2008 (11) TMI 45 - HC - Income TaxWhether the Tribunal was right in law in interpreting the provisions of Section 275(1)(c) correctly and holding that the penalty order passed u/s 271B was within the limitation period - held that once the period of limitation prescribed by either of the clauses (a) to (c) has expired, the departmental authorities had no powers to impose penalty - question of law is, answered in favour of the appellant and against the revenue
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