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1998 (9) TMI 112 - AT - Income TaxExtract: ....... section 271B was the time when the Assessing Officer assumed the jurisdiction and the same was to be culminated by passing an order under section 271B within the time allowed under section 275(1)(c). Therefore, the penalty imposed by the Assessing Officer is invalid and as such is cancelled. 9. In the result the appeal of the appellant is allowed.
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