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2001 (7) TMI 268 - AT - Income TaxExtract: .......tion of section 271C with effect from 1st April, 1989. In this view of the matter, we see no need to even address ourselves to the merits of the case. For the detailed reasons set out above, we support the conclusion arrived at by the first appellate authority and decline to interfere in the matter. 11. In the result, revenue s appeal is dismissed.
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