1977 (12) TMI 50

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.... N. C. Rangarajan., S. K. Chander. S.K. CHANDER, A.M.: This fasciculus of appeals by the assessee and the Revenue relate to imposition of penalties for the asst. yrs. 1965-66 to 1971-72. 2. The g....

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....6 to 1972-73 in view of certain instructions issued by the CBDT taking into consideration the decision of their lordships of the Supreme Court reported in 103 ITR 536 SC. This fact was not controverte....