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1991 (5) TMI 13 - HC - Income TaxExtract: .......fied in taking the view that the Inspecting Assistant Commissioner had no jurisdiction to pass the order of penalty on the date on which it was passed. The question referred to us is, accordingly answered in the affirmative, in favour of the assessee and against the Department. The assessee shall be entitled to its costs which we assess at Rs. 250.
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