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1991 (12) TMI 102 - ITAT CHANDIGARH
Extract:
.......ffect from 1-4-1989 and the assessment year involved in this appeal being 1989-90, within the meaning of this section and in terms of the ratio of the decision of the Hon ble Supreme Court, referred to above, the facts of the assessee s case did not attract levy of penalty. I hold accordingly. The impugned order stands upheld and the revenue fails.