1977 (7) TMI 1

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....he Gujarat High Court dated March 2, 1972, rejecting an application filed by the appellant, the Additional Commissioner of Income-tax, Ahmedabad, under s. 256(2) of the I.T. Act, 1961, asking that the Income-tax Appellate Tribunal be directed to refer a certain question of law to the High Court. The Tribunal has set aside the penalty of Rs. 7,500 levied on the assessee by the ITO and confirmed ....