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1999 (1) TMI 3 - SC - Income TaxPenalty u/s 271(1) (c) - held that the reference on the penalty appeal did not survive and it answered the questions thereon accordingly. We do not have the record of the penalty appeal before us so as to be able to decide the reference thereon. Having regard to the conclusion that we have reached on the quantum appeal, it is clear that the reference on the penalty appeal shall have to be decided on the record on the basis of the Tribunal's findings of fact
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