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2006 (7) TMI 696 - HC - Income TaxExtract: .......ssessed is nil. When the income disclosed and the income assessed is nil, no case is made out for levying penalty under Section HC-NIC Page 1 of 2 Created On Thu Mar 23 15 20 12 IST 2017 TAXAP/1798/2005 2/2 ORDER 271(1)(c) of the Incometax Act. No substantial question of law does arise in this appeal. Appeal stands dismissed at the admission stage.
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