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1996 (5) TMI 103 - ITAT CHANDIGARHExtract: .......at are already on record and the penalty under s. 271(1)(c) has been cancelled or deleted on the basis of that finding, such a finding cannot give rise to a question of law. Taking a total view of the matter, we hold that no question of law as such arises in the present case and the reference application by the Revenue accordingly stands dismissed.
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