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COMMISSIONER OF INCOME-TAX versus GAURI SHANKER SUSHIL KUMAR & CO.

Referring to the Income Tax Determination Tribunal Tribunal to determine that the SCC was able to explain the existence of cash found during the search operations and that there was no justification for terminating the income tax penalty, the Indian Income Tax Act , 1961, Sections 256 and 271, no question of law arose. top advocates from Bewal lawyer