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2008 (5) TMI 262 - HC - Income TaxLiability to pay court fee for preferring an appeal to the Tribunal - person aggrieved by an order imposing penalty, approaches the Tribunal by preferring an appeal – Tribunal calling for fees based on income assessed - Imposition of penalty under section 271 of the Income-tax Act, 1961, has no connection or bearing with the total income of the assessee – order of the Tribunal is set aside and the matter is remitted back to the Tribunal decide the appeal of the petitioner on the merits
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