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1979 (3) TMI 73 - AT - Income TaxExtract: .......gain the same powers as vested in them when the assessment was originally finalised. We have seen supra that the IAC imposed the penalty within a period of six months from the receipt by the Commissioner of the order of the Tribunal in this case. The penalty is, therefore, within the period of limitation. 21. In the result, the appeal is dismissed.
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