2000 (9) TMI 40

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..... ty under section 271(1)(c) was deleted. After hearing counsel for the appellant, We are of the opinion that the following question of law is required to be formulated in this case: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in directing to delete the penalty under section 271(1)(c) amounting to Rs. 45,595 and whether the assessi .....

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