RAMPUR FINANCE CORPORATION LIMITED versus COMMISSIONER OF INCOME TAX
The jurisdiction to enforce the penalty applies to the jurisdiction of the law at the time of the commencement of the criminal proceedings, the German action introduced in August, 1969, reassessed in January, 1972, August 1973, And another notice applies to section 271 (under). 1) (c) The Act imposed penalties on March 27, 1976, in Articles 274 and 275 of the Indian Income Tax Act, 1961, which had the jurisdiction to impose an ITO applicable from 1-4 1971, The ban was not on Indian income tax. Sections 271 (1) (c), 274 and 275 of the 1961 Act
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