2000 (5) TMI 16

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.... of the Income-tax Appellate Tribunal in ITA No. 460/Ind of 1989 assessment year 1983-84 dated June 27, 1991, whereby the Tribunal held that the penalty imposed by the Departmental authorities was wrong on the factual data contained in the Departmental order and in the record whereas the record shows that the certificate issued by the Mandi Committee upon which the Department relied on was on a wr....