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1978 (3) TMI 63 - HC - Income TaxExtract: .......ons for not imposing penalty against the non-applicant it could not be said that any question of law arises for which a direction could be issued to the Tribunal to state a case. We, therefore, see no reason to allow this petition. The petition is accordingly dismissed. In the circumstances of the case, parties are directed to bear their own costs.
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