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1997 (3) TMI 93 - SCH - Income TaxExtract: ....... with the law laid down by this court in CIT v. Dhadi Sahu 1993 199 ITR 610 wherein it has been held that once the Inspecting Assistant Commissioner has validly exercised jurisdiction to pass the order imposing a penalty, the Amending Act would not affect his jurisdiction. In view of the said decision, the appeal is dismissed. No order as to costs.
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