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1982 (2) TMI 67 - HC - Income Tax
Extract:
....... we are unable to hold that the reasons which prevailed with the Tribunal in not imposing the penalty for the two subsequent years are not tenable. As a necessary consequence, the answer to question (ii) is rendered in the affirmative i.e., in favour of the assessee and against the revenue. PREM CHAND JAIN J.-I agree. KULWANT SINGH TIWANA.-I agree.