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1992 (11) TMI 36 - HC - Income Tax
Extract:
.......erred to two judgments of the Kerala and Allahabad High Courts relating to the nature of penalty proceedings. But, in our view, it is not necessary to refer to them since they do not carry the matter any further. In the premises, the question which is referred to us is answered in the affirmative and in favour of the assessee. No order as to costs.