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COMMISSIONER OF INCOME-TAX versus S. RAHAMAT KHAN BIRBALKHAN BADRUDDIN AND PARTY


Referring to the increase in income on the basis of the estimate, the hiding of the penalties was substantially reduced by the tribunal finding b) The tribunal was justified in canceling the penalty that the tribunal had rejected in the Income Tax Act, section, 616161 The question of law did not arise in law. 256 and 271 (1) (c)

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