1995 (7) TMI 51

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Tax<br>Judge(s)&nbsp; : B. M. LAL., M. C. AGARWAL&nbsp; JUDGMENT Heard Sri Shekhar Srivastava, learned counsel for the Revenue and Sri S. D. Singh, learned counsel for the assessee on the question....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....71(1)(a) and 271(1)(c) to the extent of twice the amount of tax sought to be evaded calculated on the basis of tax payable by a registered firm and not on the basis of tax payable as an unregistered f....