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1971 (2) TMI 16 - ALLAHABAD HIGH COURT
Extract:
.......er had jurisdiction to impose a penalty and the balance to the amount concerning which he had no jurisdiction. We answer the question referred in the affirmative, and in favour of the assessee. Inasmuch as we have dismissed the assessee s application under section 66(4) of the Act, we make no order as to costs. Counsel s fee is assessed at Rs. 200.