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The appeal was against a penalty imposed by the IAC under section 18(1)(c) of the WT Act. The IAC had no jurisdiction to levy the penalty after the amendment of section 18 in 1975. The penalty of Rs. 27,350 was cancelled, and the appeal was allowed. (Case: Appellate Tribunal ITAT CUTTACK, Citation: 1978 (9) TMI 85 - ITAT CUTTACK)
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