1991 (3) TMI 131

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....was sought to be imposed for filing an incorrect return under the Wealth-tax Act. The matter went to the Appellate Tribunal which ultimately found that the mistake was on the part of counsel before whom the assessee had placed all the relevant papers. Furthermore, as soon as counsel realised the mistake, he immediately intimated the Appellate Tribunal. On these facts, the Appellate Tribunal conclu....