2007 (6) TMI 116

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.... regarding the following question of law: "Whether on the facts and circumstances of the case Tribunal was right in law in deleting the penalty of Rs. 9,92, 393/-levied under Section 271(1) (c) of the I.T. Act on the ground that the departmental authorities were not justified in levying the penalty?" 3. We have perused the order of the Tribunal. The Tribunal has clearly observed that the res....