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2004 (1) TMI 314 - ITAT DELHI-B
Extract:
.......enalty under s. 271(1)(c) is covered under cls. (a) to (c) of s. 253(6) for purpose of levy of Court fee for filing an appeal to the Tribunal. I would, therefore, disagree with the view of my esteemed colleagues that levy of Court fees for filing an appeal involving penalty under s. 271(1)(c) is governed by cl. (d) of s. 253(6) of the IT Act, 1961.