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<h1>Jurisdiction upheld for penalty based on order date by Income-tax Officer. Appeal dismissed.</h1> The SC upheld the jurisdiction of the Inspecting Assistant Commissioner to impose a penalty based on the order date by the Income-tax Officer. The appeal ... Penalty, Concealment Of Income The Supreme Court upheld the jurisdiction of the Inspecting Assistant Commissioner to impose a penalty based on the date of the order passed by the Income-tax Officer. The decision was in line with previous rulings and the appeal was dismissed.
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