1969 (9) TMI 3
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....oceedings for levy of penalty under the Indian Income-tax Act, 1922, which were carried in appeal to the Income-tax Appellate Tribunal, Calcutta Bench, the Tribunal was moved under section 66(1) of the Indian Income-tax Act, 1922, for referring the following question to the High Court at Calcutta: "Whether, on the facts and circumstances of the case, penalty could be levied on the assessee unde....


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