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2003 (4) TMI 6 - HC - Income TaxImposition of penalty under section 271(1)(c) - whether in the present case a substantial question of law arises for calling for a statement of case from the Tribunal - It is not disputed before us that the assessee did not file any explanation when the penalty proceeding was initiated. Held that calling for the statement of case in the present case is not warranted inasmuch as the Tribunal has rightly recorded that the imposition of penalty under section 271(1)(c) in the case at hand was just and proper – Assessee’s appeal dismissed
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