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1970 (11) TMI 112 - HC - Income TaxExtract: ....... penalty is called for or not. The Tribunal gave valid reasons in support of its order cancelling the order of penalty imposed by the Income Tax Officer and upheld by the Appellate Assistant Commissioner. We agree with the Income Tax Appellate Tribunal that no question of law arises. We, accordingly, dismiss this petition with no order as to costs.
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