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    <title>2011 (2) TMI 74 - ALLAHABAD HIGH COURT</title>
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    <description>The appeal against the Income Tax Appellate Tribunal&#039;s order under section 271(1)(c) of the Income Tax Act, 1961 for the assessment year 1989-1990 was allowed. The Tribunal&#039;s judgment dated 30.5.2002 was set aside, and the case was remanded back to the Tribunal for a fresh decision in accordance with the law. The Tribunal was directed to reconsider the penalty imposed in light of the reduced quantum, with the assessee instructed to file a certified copy of the order before the Tribunal for further proceedings.</description>
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      <description>The appeal against the Income Tax Appellate Tribunal&#039;s order under section 271(1)(c) of the Income Tax Act, 1961 for the assessment year 1989-1990 was allowed. The Tribunal&#039;s judgment dated 30.5.2002 was set aside, and the case was remanded back to the Tribunal for a fresh decision in accordance with the law. The Tribunal was directed to reconsider the penalty imposed in light of the reduced quantum, with the assessee instructed to file a certified copy of the order before the Tribunal for further proceedings.</description>
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