1997 (3) TMI 93

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..... 78 (NT) of 1983. - - - Dated:- 12-3-1997 - S. C. AGRAWAL AND G. B. PATTANAIK JJ. For the Appellant : J. M. Khanna, Advocate For the Respondent : K. N. Shukla, Senior Advocate (K. N. Nagpal .....

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..... d not with reference to the date on which the penalty was imposed. This view of the High Court is in consonance with the law laid down by this court in CIT v. Dhadi Sahu [1993] 199 ITR 610 wherein it .....

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