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1981 (8) TMI 19 - CALCUTTA HIGH COURT
Extract:
.......n, we cannot accept this contention of the learned advocate for the Revenue, so far as the penalty proceeding is concerned. In that view of the matter, the question must be answered in the negative and in favour of the assessee. In the facts and circumstances of the case, however, parties will pay and bear their own costs. C. K. BANERJI J.-I agree.