2011 (10) TMI 745

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.... In the present Tax Appeal, revenue has challenged the order of the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot ["Tribunal" for short] dated 26th August 2010, proposing following substantial questions of law for the determination of this Court :­ [A] "Whether in the circumstances and the facts of the case and in law, the Appellate Tribunal has erred in deleting the penalty of &#8377....