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1999 (11) TMI 27 - HC - Income TaxExtract: .......omes liable to penalty under section 271B is not sustainable from the language of section 44AB or section 271B. We are, therefore, of the opinion that the legal position is clear and self-evident and the Tribunal has taken the correct legal view. Therefore, no substantial question of law arises in the appeal. The same is hereby dismissed in limine.
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