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2004 (3) TMI 14 - PUNJAB AND HARYANA HIGH COURT"Whether, Tribunal is right in law in confirming the order of the CIT (Appeals), who deleted the penalty u/s 271(1)(c) particularly when reference petition of the Department is pending before the hon'ble Punjab and Haryana High Court against the order of the Tribunal?" – Revenue had earlier filed application u/s 256(1) requiring the Tribunal to refer this question to this court. The said application was rejected by the Tribunal on the ground that it had already rejected the Revenue's reference application against the quantum appeal - Revenue has brought to our notice that reference petition u/s 256(2) in the quantum appeals have already been allowed by this court and the Tribunal on the direction of this court has already referred the question of law arising out of its order in those appeals - we allow this petition with the direction to the Tribunal to prepare a statement of the case and refer the following question of law: "Whether, Tribunal is right in law in upholding the deletion of penalty u/s 271(1)(c)?"
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