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1993 (1) TMI 112 - AT - Income TaxExtract: .......case of the assessee because the penalty order itself was passed after the amendment was brought on the statute book. In view of this discussion, we are of the opinion that no penalty can be levied under s. 271(1)(c) of the Act. We, therefore, set aside the order of the CIT(A) and delete the penalty levided. 6. In the result, the appeal is allowed.
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