1995 (7) TMI 51

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..... Dated:- 31-7-1995 - Judge(s) : B. M. LAL., M. C. AGARWAL JUDGMENT Heard Sri Shekhar Srivastava, learned counsel for the Revenue and Sri S. D. Singh, learned counsel for the assessee on the que .....

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..... ctions 271(1)(a) and 271(1)(c) to the extent of twice the amount of tax sought to be evaded calculated on the basis of tax payable by a registered firm and not on the basis of tax payable as an unregi .....

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