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1997 (2) TMI 71 - PATNA HIGH COURTExtract: .......culating penalty, the law which was in force prior to April 1, 1976, shall govern the present one and the Tribunal was not justified in taking the contrary view. Accordingly, the reference is answered in favour of the Revenue and against the assessee. Let a copy of this order be communicated to the Income-tax Appellate Tribunal, Patna Bench, Patna.
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