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2002 (7) TMI 53 - HC - Income Tax"1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in setting aside the order of the Commissioner of Income-tax (Appeals) with a direction to him to reconsider the penalty imposed under section 271(1)(c) on merits? - 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal had jurisdiction to entertain the assessee's plea for giving a fresh opportunity to argue its case on merits before the Commissioner of Income-tax (Appeals) especially when it neither filed a regular appeal against the order of the Commissioner of Income-tax (Appeals) or even cross-objection against the Departmental appeal?" - both the questions referred at the instance of the Revenue are answered against the Revenue and in favour of the assessee
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