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ADDITIONAL COMMISSIONER OF INCOME-TAX, GUJARAT versus I.M. PATEL & CO.


The nature of the penalty The reason for the delay in filing the return of proof of the criminal proceedings is needed, whether the burden of proof is shifted when the burden of proof is due to a component of the offense. 271 Needed (1) (a) Unliked by CITV Gangaram Chapolia (1976) 103 ITR 613 (Orissa)]

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