1976 (2) TMI 147

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....s while revising the assessments of the dealer under section 16, the assessing officer also levied penalty under section 16(2). The Tribunal set aside the order of penalty while confirming the reassessment order in one case and reducing the escaped turnover in the other case on the ground that there was no specific finding of wilful non-disclosure of the turnover as required under section 16(2) of....