2014 (6) TMI 392

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.... For the Appellant : Shri S S Gupta, CA And Shri A V Naik, Adv. For the Respondent : Shri S Dewalwar, AR And Shri V K Agarwal, AR JUDGEMENT The short issue involved in the matter is that whether penalty under section 76 & 78 of the Finance Act, 1994 for the period prior to 10.05.2008 can be imposed simultaneously on the assessee or not. 2. Both sides produced certain decisions of the....