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1976 (8) TMI 18 - CALCUTTA HIGH COURT
Extract:
.......s contended on behalf of the revenue. This aspect of the matter was not properly considered by the Tribunal and, therefore, without answering question No. 2, we sent it back to the Tribunal for its determination as to whether the penalty can be retained with regard to Rs. 70,388 only. There will be no order as to costs. DIPAK KUMAR SEN J.--I agree.