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2019 (3) TMI 1036

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....nt : Mr. N.C. Mohanty ORDER P.C.: 1. This Motion is taken by the appellant assessee in Income Tax Appeal No. 738 of 2016. The appeal arises out of a judgment of the Income Tax Appellate Tribunal confirming penalty against the assessee under Section 271(1)(c) of the Income Tax Act, 1961. The appeal is admitted. Substantial question of law is also framed. Pending such appeal, the Competent Auth....