1983 (3) TMI 36

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.... the ITO, Kurukshetra, against the petitioner. Skeletal, facts arising thereto are these : Occasion had arisen during assessment proceedings to initiate imposition of penalty on the petitioner. The officer of the first instance imposed penalty on the petitioner. Later, that order was quashed by the appellate authority. On the strength of the order of the officer of the first instance, criminal p....