2008 (2) TMI 574

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.... respondents. JUDGMENT The judgment of the court was delivered by 1. C. N. Ramachandran Nair J.- This appeal is filed under section 260A of the Income-tax Act, 1961, against the order of the Tribunal confirming the penalty levied under section 271(1)(c) of the Act for the assessment year 1983-84. We heard counsel appearing for the appellant and senior standing counsel appearing for the re....