2000 (8) TMI 82

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Full Text of the Document

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....he following questions : "1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the levy of penalty in respect of the sale consideration of the sale of the land is justified ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the sale consideration is not Rs. 8,16,550 as disclosed ....