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Case: 1989 (7) TMI 45 - DELHI High Court
Judges: B. N. KIRPAL, C. L. CHAUDHARY The court identified two questions of law: 1. Validity of penalty under section 18(1)(a) of Rs. 18,100 2. Filing date of wealth return by assessee as January 31, 1973 Tribunal instructed to refer these questions to the court.
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