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1987 (8) TMI 46 - RAJASTHAN HIGH COURTExtract: .......favour of the Revenue and against the assessee by holding that the Tribunal was not justified in taking the view that the Inspecting Assistant Commissioner had no jurisdiction to levy penalty in the present case. Since the Tribunal did not decide the appeal before it on merits, the matter shall be decided afresh by the Tribunal on merits. No costs.
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