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1969 (1) TMI 5 - HC - Income TaxCommencement of the 1961 Act - petitioner seeks a writ of certiorari for quashing an order imposing on the petitioner a penalty of Rs. 25,000 under section 271(1)(c) of the Income-tax Act, 1961 - Are the provisions imposing penalty under the 1961 Act discriminatory - Held, no
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