1983 (3) TMI 252

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....relate to the same assessee in respect of two assessment years, 1976-77 and 1977-78. So far as T.C. Nos. 137 and 139 of 1983 are concerned, they relate to the same assessment year. One is against the order rejecting the enhancement petition while the other is against the order reducing the penalty imposed. The assessee had a registration certificate and the description set out is in Tamil and it ....