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1996 (2) TMI 163 - AT - Income TaxExtract: ....... law providing for levy of a different rate of tax as compared to the rate of tax leviable in the earlier years. 8. In view of the aforesaid facts and discussions, I am of the considered opinion that the Dy. CIT(A) has rightly cancelled the penalty levied on the assessee. The revenue s appeal, has no merit. 9. In the result, the appeal is dismissed
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