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1995 (8) TMI 7 - ALLAHABAD HIGH COURTExtract: .......taken, away. This being so, the Inspecting Assistant Commissioner was empowered to pass order of penalty. Thus our answer to the question is that the Inspecting Assistant Commissioner had jurisdiction to pass order of penalty under section 271(1)(c) for the assessment year 1973-74. The reference is answered in the negative in favour of the Revenue.
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