1995 (3) TMI 17

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..... nd that they had attempted to evade the tax and also made false verification in the return filed for the assessment years. The contentions are that there was no proposal from the assessing authority for according sanction for prosecution by the Commissioner and even if there is a sanction, the same is not in accordance with law and there is no application of mind. This court in V. Gopal v. Ass .....

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