1991 (1) TMI 49

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....991<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : B. N. KIRPAL., MS. SANTHOSH DUGGAL&nbsp; JUDGMENT The petitioner seeks reference of the following question to this court : "Whether, on the fact....

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....ate was filed late by two days, and that this was only a technical default. It has come to the conclusion that, on the facts of this case, penalty proceedings should not have been initiated. In our....