Supreme Court Judgment: Tax Assessment upheld, penalty disallowed for unrepresented appellants

The Supreme Court granted leave and made a judgment in a case where uneducated appellants were not properly represented before the Assessing Officer for the assessment year 1998-99. The assessment order for that year was upheld, but penalty proceedings and interest recovery were disallowed. The appellants were given 60 days to pay the tax amount to avoid interest charges, and the civil appeals were disposed of with no costs.

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The Supreme Court granted leave and made a judgement in a case where uneducated appellants were not properly represented before the Assessing Officer for the assessment year 1998-99. The assessment order for that year was not interfered with, but no penalty proceedings or interest recovery were allowed. The tax amount was to be paid within 60 days to avoid interest charges. The civil appeals were disposed of with no costs.

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