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1968 (8) TMI 32 - GUJARAT HIGH COURT
Extract:
.......contention urged by Mr. Kaji on behalf of the assessee must fail. We, therefore, answer the questions referred to us as follows Question. Answer 1. In the affirmative, but as observed above, the penalty proceedings for assessment year 1961-62 were invalid. 2. In the affirmative. The assessee will pay the costs of this reference to the Commissioner.