1997 (2) TMI 51

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....sions)<br>Dated:- 14-2-1997<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : B. N. AGRAWAL&nbsp; JUDGMENT B. N. AGRAWAL J.---Heard the parties. This application has been filed for quashing prosecut....

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.... imposed, but on appeal being preferred before the Tribunal, the penalty has been cancelled on merits. It is well settled that the standard of proof in penalty proceedings is lighter than in criminal ....