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2015 (7) TMI 294 - PUNJAB & HARYANA HIGH COURTPenalty under Section 271(1)(c) - Tribunal setting aside the penalty levied - assessee wrongly claimed rebate under Section 88 E - Held that:- No reason to interfere with the concurrent findings of the CIT (Appeals) and the Tribunal that the erroneous claim was on account of the return filed on behalf of the respondent by his consultant. They have decided not to visit the assessee with the drastic consequences of a penalty on account of the accountant’s default. In these circumstances, no question of law arises. - Decided against revenue.
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