1988 (4) TMI 3

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....e Revenue is to decide the following question of law, namely: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Inspecting Assistant Commissioner of Income-tax had no jurisdiction to levy the penalty on September 22, 1978 ?" It has been held by us in CIT v. Sri Niwas Rice and Oil Industries [1988] 169 ITR 253 (Raj) that on deletion of....