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1967 (5) TMI 18 - SC - Income TaxWhether the appellants continued to be liable to be proceeded against under section 15 of the Act on the profits which had escaped taxation? Held that:- The appeal must be dismissed on the ground that the Act stood repeated by reason of the Adaptation of Laws Order, 1956, and the liability to pay tax on escaped profits continued under section 6 of the General Clauses Act.
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