2007 (6) TMI 116

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..... 1. Heard the learned counsel for the parties. 2. By this application, the applicant is seeking reference regarding the following question of law: "Whether on the facts and circumstances of the case Tribunal was right in law in deleting the penalty of Rs. 9,92, 393/-levied under Section 271(1) (c) of the I.T. Act on the ground that the departmental authorities were not justified in levyi .....

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