2000 (11) TMI 9

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....atter might be disposed of at this stage by setting aside the order under challenge and directing the High Court to call for a reference of the questions that were proposed by the Revenue. The questions that were proposed by the Revenue read thus: "Whether the Income-tax Appellate Tribunal was correct in law : (a) in cancelling the penalty under section 18(1)(a) of the Wealth-tax Act, 195....