1990 (12) TMI 59

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..... : B. P. JEEVAN REDDY., V. N. MEHROTRA JUDGMENT The judgment of the court was delivered by B. P. JEEVAN REDDY C. J.-Under section 256(l) of the Income-tax Act, 1961, the Tribunal has stated the .....

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..... it has been held that the Inspecting Assistant Commissioner must have jurisdiction not only on the date he initiated the penalty proceedings but also on the date he passed the final orders. Though thi .....

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