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1973 (4) TMI 29 - ALLAHABAD HIGH COURT" 1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the word ' month ' occurring in section 271(1)(a)(i) referred to English calendar month? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the penalty should be calculated with reference to the tax found due on the date of the completion of the assessment after deducting, inter alia, taxes paid by the assessee as advance tax and tax as per provisional assessment ? "We, therefore, answer the first question in the negative and in favour of the Commissioner, and the second question in the affirmative and in favour of the assessee
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