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1980 (2) TMI 13 - HC - Income TaxExtract: .......ore, the unamended provisions of S. 271(1)(c) have application. The Appellate Tribunal, in our view, had properly directed (the ITO) to compute the penalty under the unamended provision. We answer the above question in the negative and in favour of the assessee and against the revenue. In the circumstances of the case, we make no order as to costs.
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