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1980 (2) TMI 32 - HC - Income TaxExtract: ....... Respectfully agreeing with these decisions, we hold that the limitation for the imposition of penalty would be governed by the amended clause, as it stood on the date when the penalty was imposed. Consequently, the second question is answered in the affirmative, in favour of the revenue and against the assessee. No costs. B. S. DHILLON J.-I agree.
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