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2003 (4) TMI 16 - HIMACHAL PRADESH HIGH COURTWhether the Hon'ble Tribunal was justified in coming to the conclusion that the mention of section 273(2)(a) in place of section, i.e., 273(2)(aa) of the Income-tax Act was not material at all as the assessee was given reasonable opportunity of being heard before imposition of penalty and further holding that the assessee would not have furnished a different reply had the notice been issued under section 273(2)(aa)?" – view of tribunal is justified - we find that no substantial question of law is involved for our consideration in this appeal. The appeal is accordingly dismissed in limine.
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