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PRANAKRUSHNA SWAIN versus COMMISSIONER OF WEALTH TAX


Failure to file a timely appeal of the AAC penalty, a reviewer of the increase in fines through the AAC notice must review Section 23 (5) of the Indian Taxes Act, 1957, making it clear that the appellant's assistant No order can be approved by. The Commissioner, who has the effect of increasing the penalty, gives notice without giving any reason.

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