2016 (7) TMI 56

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....ction 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 8th May, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). This appeal relates to A.Y. 2002-03. 2. The Revenue has urged following question of law for our consideration : "(i) Whether in the facts and circumstances of the case and in law, the Tribunal has erred in deleting the penalty levied u/s 271(1)(c)....