2003 (12) TMI 11

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.... Income-tax Act, 1961 (for short, "the Act"), against the order dated May 27, 2003 of the Income-tax Appellate Tribunal passed in I.T.A. No. 893/Ind/1994 raising the following question: "Whether, on the facts and in the circumstances of the case and in law, the Income-tax Appellate Tribunal was justified in holding that the penalty under section 271(1)(c) of the Income-tax Act, 1961, is not att....