2016 (8) TMI 1044

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..... D and 271-E of the Income Tax Act were invoked after six months of limitation and, therefore, such penalty could not have been imposed. Since the outcome of the judgment of the High Court can be sustained on this aspect alone, it is not even necessary to go into other aspects. Leaving the other questions of law open, the appeal is dismissed. - Civil Appeal No. 5254 of 2008 - - - Dated:- 22-8-201 .....

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