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INCOME-TAX APPEAL NO. 363/1B OF 1987-88, DECIDED ON 5TH OCTOBER, 1988. versus INCOME-TAX APPEAL NO. 363/1B OF 1987-88, DECIDED ON 5TH OCTOBER, 1988.


Sections 111 and 11 preclude the pursuit of legitimate effect where the authorized representative of a mistaken confessional states that the reviewer was a non-resident who was in fact a resident, imposing a penalty for concealing the income. Was inappropriate.

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