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The High Court of Gauhati delivered a judgment in a Wealth-tax Act case involving S. Charan Singh. The court addressed two questions regarding penalty orders for assessment years 1966-67, 1967-68, and 1968-69. The first question was deemed irrelevant, while the second question was answered in favor of the Revenue for the assessment year 1967-68. The judgment followed the decision in Maya Rani Punj v. CIT [1986] 157 ITR 330 (SC).
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