1999 (2) TMI 15

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..... t which confirmed the view taken by the Tribunal in this matter. The only question that was sought to be referred to the High Court by the Revenue was as follows : "Whether when the AO as well as the CIT(A) had given a categorical finding that the assesses had acted in conscious disregard of its statutory obligation with a view to reduce the quantum of its legitimate and proper advance tax liabi .....

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