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1975 (12) TMI 57 - ORISSA HIGH COURT
Extract:
.......the case, and on a true interpretation of section 274, as amended by the Taxation Laws (Amendment) Act of 1970, the Inspecting Assistant Commissioner to whom the case had been referred prior to 1971 had no jurisdiction to impose penalty. The assessee shall have the costs of these references. Hearing fee is assessed at Rs. 100. N. K. DAS J.-I agree.