1997 (3) TMI 93

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....d:- 12-3-1997<br>Civil Appeal No 5978 (NT) of 1983. - -<br>Income Tax<br>S. C. AGRAWAL AND G. B. PATTANAIK JJ. For the Appellant : J. M. Khanna, Advocate For the Respondent : K. N. Shukla, Senio....

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....Income-tax Officer and not with reference to the date on which the penalty was imposed. This view of the High Court is in consonance with the law laid down by this court in CIT v. Dhadi Sahu [1993] 19....