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1977 (12) TMI 50

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....Wealth tax<br>Member(s)&nbsp; : T. 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....

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....d the assessments for the years 1965-66 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....