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2002 (1) TMI 52 - HC - Income Tax
Extract:
.......ble on the assessee under section 271(1). Thus, the question is answered against the Revenue. In view of the above, the order of the Tribunal is affirmed. It is held that the first question does not arise. The second question is answered against the Revenue. Since no one has put in appearance on behalf of the assessee, we make no order as to costs.