2014 (1) TMI 1732

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....appeal against the judgment of the Income Tax Appellate Tribunal {"Tribunal" for short} dated 4th January 2013, raising following question for our consideration :" Whether, in the facts and circumstances of the case, the learned ITAT has erred in law in dismissing the appeal filed by the Revenue against the order of CIT (A) deleting the penalty imposed on the respondent assessee u/s. 271 (1)(c) of....