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    <title>2024 (4) TMI 1083 - SC Order</title>
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    <description>Penalty under section 271(1)(c) is discussed in the context of Revenue appeals where the ITAT Delhi had allowed the appeals for earlier assessment years, and that order was said to have attained finality because it was not challenged in the Delhi High Court writ petition. The Supreme Court note records that, in view of this position, the petitioner&#039;s counsel sought one week to obtain instructions, and the matter was posted for further hearing on 23.04.2024. The text does not decide the merits of the penalty dispute; it only records the procedural posture and the effect of the earlier Tribunal order.</description>
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