2000 (2) TMI 45

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..... . SHAH JUDGMENT This appeal is directed against the decision of the Tribunal ordering deletion of the penalty of Rs. 4,13,000 imposed by the Assessing Officer under section 271E of the Income-tax .....

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..... re, the Tribunal ordered deletion of penalty. We do not see any reason to interfere with the findings of fact recorded by the appellate authority and by the Tribunal. Hence, the appeal is dismissed. .....

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