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1979 (9) TMI 23 - HC - Income TaxExtract: ....... applicable for the imposition of penalty in the instant case would be that contained in s. 271 (1)(c) prior to its amendment on 1st April, 1968. For all these reasons, our answers to the two questions referred to us are in the negative and against the assessee. In the circumstances of the case, parties shall bear their own costs of this reference.
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