1994 (6) TMI 222

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....ER S.S.M. Quadri, J. 1. These three tax revision cases are being disposed of by a common. order as the contentions raised herein are the same. Two contentions are raised in these revisions. The first contention is that the date of passing of the order of penalty is not the same as the date of the order of re-assessment and hence the principle of simultaneity is violated. It is now settled that &....