The Gujarat High Court in the order under appeal has found that knowledge of law in the facts and circumstances of this case companyld number be attributed to the assessee respondent as in the first place the law was as found in an unreported decision of that High Court known as Monogram Mills case and on the other hand the assessee respondent having treated kantan and patti to have been sold incidentally as part of baled companyton.
3,500 imposed on the respondent for three assessment years 1967, 1968 and 1969.We have heard learned Counsel for the appellant.
