1971 (11) TMI 51

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..... he Appellate Tribunal is as follows : " Whether, on the facts and in the circumstances of the case, any penalty was exigible in the assessee's case for the assessment year 1946-47 ? " For the assessment year 1946-47 the assessee was assessed to a certain sum of tax and the assessment became final on July 24, 1954. But there was no order levying penalty in his case till July 1, 1963. Though no pe .....

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