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1975 (4) TMI 13 - HC - Wealth-taxExtract: .......t 46 of 1964 and the Finance Act, 1969, for the assessment year 1964-65 and that section 18(1)(i) as it was amended by the Finance Act, 1969, must be applied for imposing the penalty for the year 1965-66. A copy of this judgment under the seal of the High Court and the signature of the Registrar will be sent to the Appellate Tribunal, Cochin Bench.
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