2018 (2) TMI 1992

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Full Text of the Document

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....athi For the Respondent : Mr. Arvind Pinto ORDER P.C. 1. Heard. This appeal relate to Assessment Year 2002-03. 2. Admit on the following identical reframed substantial questions of law which alone are pressed : (i) Whether on the facts and circumstances of the case, the Tribunal was justified in upholding the imposition of penalty under Section 271(1)(c) of the Act with ref....