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1996 (4) TMI 3 - SC - Income TaxJurisdiction to levy Penalty - deletion of sub-section (2) of section 274 by the taxation Laws (Amendment) Act, 1975, with effect from April 1, 1976. - proceedings pending before Inspecting Assistant Commissioner on March 31, 1976 - Inspecting Assistant Commissioner to whom the case was referred prior to April 1, 1971, had jurisdiction to impose penalty
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