1995 (7) TMI 51

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..... me Tax
Judge(s)  : B. M. LAL., M. C. AGARWAL  JUDGMENT Heard Sri Shekhar Srivastava, learned counsel for the Revenue and Sri S. D. Singh, learned counsel for the assessee on the questio .....

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..... 271(1)(a) and 271(1)(c) to the extent of twice the amount of tax sought to be evaded calculated on the basis of tax payable by a registered firm and not on the basis of tax payable as an unregistered .....

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