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1979 (8) TMI 35 - HC - Income TaxExtract: .......e provisions of s. 271(1)(c) of the Act have no retrospective effect but in the present case by imposing the penalty under the amended provisions retrospective effect was not given to the same by the IAC. Our answer to question No. 2 referred to us is in the negative. In the circumstances of the case, we make no order as to costs of this reference.
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