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2001 (9) TMI 70 - MADHYA PRADESH HIGH COURTExtract: .......ty under section 271(1)(c) of the Act was leviable. After critically examining the impugned order, we find that no substantial question of law is involved in this appeal. Findings of fact recorded by the Income-tax Appellate Tribunal are not subject to challenge in this appeal. Thus, the appeal being without merit or substance, is hereby dismissed.
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