1980 (10) TMI 4

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..... Judge(s) : FAIZAN-UD-DIN., G. P. SINGH JUDGMENT This is an application under s. 256(2) of the I. T. Act, 1961, by the department. The Tribunal by its order dated November 27, 1973, set aside t .....

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..... aside the assessment. This question was not raised before the Tribunal at the time when the appeal against the penalty was heard. The question cannot, therefore, be said to arise out of the Tribunal' .....

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