1971 (3) TMI 50

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..... the facts and in the circumstances of the case, the Tribunal was right in holding that no appeal lay to the Appellate Assistant Commissioner from the order of the Income-tax Officer levying penal interest ? " The assessee is a private limited company and runs a sugar mill at Barabanki. While taking assessment proceedings for the assessment year 1955-56 the Income-tax Officer discovered that the .....

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