2001 (11) TMI 56

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....l holding that the addition to income was not justified, having become final, the Tribunal's order holding that the revision of assessment by the Commissioner on the ground that penalty proceedings had not been initiated was unsustainable, in the circumstances, is an order which is required to be upheld. Moreover, as held by a Bench of the Delhi High Court in the case of Addl. CIT v. Sudershan ....