Hello (and my apologies for the very delayed response)!
Firstly, I cropped your images:

The dates are obviously different (as are the 2s); however, for a new year-line to be considered, you will need to provide another example of your large-date coin.
The small-date is from Calcutta. If you look at the documentation on the page, another 2007 Calcutta coin is shown, which also has a small date.
But the large-date you provided is from Hyderabad.
The reason for the difference in the dates could just be that they were minted in different places. If that is the case, all Calcutta coins have a small date, while all Hyderabad coins have a large date. And if that is the case, no new year-line is needed.
But if you can find a large-date from Calcutta, then a new year-line can be considered.
I hope that all makes sense.