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1975 (7) TMI 37 - HC - Income TaxExtract: ....... the case and keeping in view the Explanation added to section 271(1)(c) of the Act with effect from April 1, 1964, the levy of penalty was in accordance with law. The judgments of this court referred to above were delivered after the Tribunal disposed of the appeals. Therefore, we direct the parties to bear their own costs. B. K. RAY J.---I agree.
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