1984 (8) TMI 31

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....plied to the Tribunal for referring three questions of law under s. 256(1) of the I.T. Act, 1961. The Tribunal referred only the following question to this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that no penalty under section 140A(3) was leviable?" An order of penalty was passed by the ITO on the ground that the assessee did....