1989 (3) TMI 100

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....SODHI J.-The two questions of law referred for the opinion this court read as under : " (1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in affirming the order of the Appellate Assistant Commissioner of Income-tax cancelling the penalty of Rs. 8,176 levied by the Income-tax Officer under section 271 (1) (a) ? (2) Whether, on the facts and in the ci....