1992 (9) TMI 73

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....g to the assessment year 1975-76 for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the Inspecting Assistant Commissioner had no jurisdiction to pass the order of penalty on the date on which it was passed ? " Undisputedly, reference in penalty proceedings was made to the Inspecting Assistant Commissione....