1994 (6) TMI 209

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....MMED QUADRI, J.-These four tax revision cases relate to the same assessee and raise common questions and are therefore disposed of by this common order. T.R.C. Nos. 120 and 121 of 1991 deal with the question of assessment whereas T.R.C. Nos. 119 and 122 of 1991 deal with the question of levy of penalty. In these cases the Tribunal found that there had been wilful suppression of the turnover and....