2004 (9) TMI 43

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Income Tax
Judge(s)  : M. KATJU., U. PANDEY. JUDGMENT This is a reference under section 256(2) of the Income-tax Act, 1961, in which the following question has been referred to us .....

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..... ded that it cannot be said that the assessee acted in conscious disregard of the statutory obligations or that its conduct was in any way dishonest or contumacious. This is a finding of fact and we c .....

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