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1973 (3) TMI 21 - PUNJAB AND HARYANA HIGH COURTWhether the assurance given on the floor of Parliament when the statute was passed can be considered for the purpose of levy of penalty - Income-tax Appellate Tribunal was fully justified in refusing to take notice of the assurance given on the floor of the House at the time of the amendment of sections 22 and 28 by the Indian Income-tax (Amendment) Act, 1939, qua the period from February 15 and May 7, 1962
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