1978 (9) TMI 16 - ALLAHABAD HIGH COURT - Income Tax

Extract:
.......ainst the department and in favour of the assessee by holding that penalty was not imposable on him on the basis of the original return. But, the reference with respect to the assessment years 1966-67, and 1967-68, is answered in favour of the department and against the assessee. The fee of learned counsel for the department is assessed at Rs. 200.