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1998 (1) TMI 36 - HC - Income TaxExtract: .......ionary order and the Tribunal has exercised its discretion setting aside the penalty after satisfying itself that there was no conscious concealment on the part of the assessees. No question of law arises in this case to call for the statement of the case from the Tribunal. Consequently, this application under section 256(2) of the Act is rejected.
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