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2018 (3) TMI 1765 - HC - Income TaxPenalty u/s 271(1)(c) - making a claim relating to overdue interest - HELD THAT:- Supreme Court in CIT v. Reliance Petro Products Pvt. Ltd. [2010 (3) TMI 80 - SUPREME COURT] which held to the effect that mere making of a claim, which is not sustainable in law, would not amount to furnishing inaccurate particulars and observed that no infirmity was made out in the order of the Commissioner of Income Tax (Appeals), Visakhapatnam, holding to the effect that the levy of penalty was not warranted. No substantial question of law
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