2013 (3) TMI 704

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....espondent : R. Murlidharan and A.K. Jasani ORDER 1. In this appeal by the revenue for the assessment year 2004-05, following points of law are raised for our consideration:- "Whether on the facts and circumstances of the case and in law, the Tribunal was justified in deleting the penalty under section 271(1)(c) of the income-tax Act, 1961 without properly appreciating the factual an....