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2009 (7) TMI 851 - HC - Income TaxPenalty u/s 271(1)(c) - Since, the assessee submitted that even if the requirement of section 271(1)(c) was met, the assessee was entitled to be heard on the merits of justification for levy of penalty - The Commissioner of Income-tax (Appeals) has set aside the penalty, without going into the merits of the issue - Though the matter may have been liable to be remitted to the Commissioner of Income-tax (Appeals) for deciding the issue afresh after considering the view point of the assessee on the merits, but since it is pointed out that the quantum case is pending in this court, consider it appropriate to direct that this appeal be listed along with other.
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