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1976 (7) TMI 76 - ITAT DELHI-BExtract: .......irect the Wealth-tax Officer to recompute the penalty for each of these three years in accordance with the provision of s. 18(1)(a) as they stood prior to their amendment w.e.f 1st April, 1969. The assessee is entitled to the consequential relief. The excess as collected would be refunded to the assessee. 9. The appeals are partly allowed as above.
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