2015 (10) TMI 658

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..... Since the Rule has been held to be invalid by a Division Bench, therefore, under this provision, penalty cannot be levied against the assessee - Decided in favour of assessee. - 193 of 2008 - - - Dated:- 2-3-2015 - Vijay Manohar Sahai and R.P. Dholaria, JJ. ORDER We have heard learned advocate Mr. Paritosh Gupta for learned advocate Mr. Paresh Dave for the appellant and learned advocat .....

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