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1997 (12) TMI 600 - MADRAS HIGH COURTExtract: ....... (C.T.), Madras North Division. Whatever it is, the decision of the Tribunal as relatable to the setting aside of the penalty imposed upon the assesseecompany cannot at all be interfered with, on the facts and in the circumstances of the case. This point is answered accordingly. 8.. In fine, the revision is dismissed with costs. Petition dismissed.
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