2003 (7) TMI 14

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....d to refer the following question for the opinion of this court:- "Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in canceling the penalty imposed under section 273(2)(a) of Rs. 46,416 notwithstanding the fact that R.A. under section 256(2) of the Income-tax Act, 1961, before the hon'ble High Court on the quantum issue has been filed and the de....