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1978 (7) TMI 96 - HC - Income TaxExtract: ........ 154 is a procedural provision. It is settled law that an amendment of a procedural law is normally regarded as retrospective in operation because no one has any vested right in a procedural law. In the premises, we answer the question in the affirmative and against the assessee. There will be no order as to costs. SUDHINDRA MOHAN GUHA J.-I agree.
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