Amendment of section 75.

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..... b) after sub-section (2), the following sub-section shall be inserted, namely: (2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom .....

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