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1974 (8) TMI 55 - HC - Income TaxExtract: .......see and on the basis of that finding the penalty was cancelled. In our view, it is purely a finding of fact and no question of law arises and as such we decline to direct the Tribunal to refer the aforesaid question to us. The application for making a reference has, therefore, no merit and is dismissed. The parties are left to bear their own costs.
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