2001 (7) TMI 57

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..... tatement of the case and to refer the following question of law for the opinion to this court: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in deleting the penalty under section 271(1)(b) on the basis that the computation of penalty under section 271(1)(ii) could not be made in this case, ignoring the fact that the return fi .....

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