2000 (9) TMI 40

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....he Income-tax Appellate Tribunal, Delhi Bench "A", Delhi, vide which the penalty under section 271(1)(c) was deleted. After hearing counsel for the appellant, We are of the opinion that the following question of law is required to be formulated in this case: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in directing to delete the....