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<h1>High Court directs Income-tax Tribunal to refer penalty deletion question under section 271(1)(b)</h1> The High Court of Allahabad directed the Income-tax Tribunal to refer a question of law regarding the deletion of a penalty under section 271(1)(b) to the ... - The High Court of Allahabad directed the Income-tax Tribunal to refer a question of law regarding the deletion of a penalty under section 271(1)(b) to the court. The court allowed the income-tax application.