1970 (2) TMI 4

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..... C
Dated:- 4-2-1970
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Income Tax
Judge(s)  : D. K. MAHAJAN., S. S. SANDHAWALIA. JUDGMENT This reference under section 256(1) of the Income-tax Act, 1961, must be answered in fav .....

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..... posing a penalty after examining the merits of the case and also the fact that in the case of a Central Minister, in similar circumstances, the penalty was waived. We see no reason why a citizen shoul .....

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