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    <description>The Departmental appeal for the assessment year 1981-82 was allowed for statistical purposes, necessitating a reevaluation of evidence. The assessee&#039;s appeals for the assessment years 1982-83 and 1983-84 were dismissed, upholding the penalties under Sections 18(1)(a) and 18(1)(c).</description>
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      <description>The Departmental appeal for the assessment year 1981-82 was allowed for statistical purposes, necessitating a reevaluation of evidence. The assessee&#039;s appeals for the assessment years 1982-83 and 1983-84 were dismissed, upholding the penalties under Sections 18(1)(a) and 18(1)(c).</description>
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