2019 (2) TMI 1590

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....judgment of the Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19.11.2015 raising following question of law for our consideration:- " Whether on the facts and circumstances of the case and in law, the Tribunal was correct in deleting the penalty levied under Section 271(1)(c) of the I.T. Act, 1961 without appreciating that the assessee had computed tax at the concessional rate pr....