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1968 (7) TMI 68 - RAJASTHAN HIGH COURTExtract: ....... law. The imposition of penalty by the assessing authority on the petitioner for the assessment years 1963-64 and 1964-65 is also bad. Consequently, the assessment orders dated 18th February, 1965, for the years 1963-64 and 1964-65 are set aside. In the circumstances of the case we leave the parties to bear their own costs. Petition partly allowed.
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