1989 (10) TMI 12

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....the Commissioner of Income-tax in revision under section 264 of the Act. Notice of motion was ordered by S. Ramalingam J. on July 21, 1989. Mr. C. V. Rajan, Government Advocate, appears for the Department. He points out the amendment made to section 139 of the Income-tax Act under the Taxation Laws .(Amendment) Act, 1970, with effect from April 1, 1971. Under the amended-provision, the levy of i....