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1978 (8) TMI 6 - CALCUTTA HIGH COURTExtract: .......within the provisions of s. 28(1)(c) of the, Act and satisfies all the conditions laid down therein, and there is no scope for bringing in further facts or materials to impose and sustain the penalty. For the reasons as stated above, we answer the question referred in the affirmative and in favour of the revenue. There will be no order as to costs.
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