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1985 (4) TMI 24 - PATNA HIGH COURTExtract: ....... so the Tribunal was not justified in law in holding that the amended time-limit of penalty under section 275 of the Act was not applicable to penalty proceedings which were pending on April 1, 1971. The question is answered in the negative and in favour of Revenue and against the assessee. There will be no order as to costs. UDAY SINHA J.-I agree.
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