2006 (9) TMI 175

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....sion in these appeals: Tax Appeals Nos.494 & 497 of 2006: "Whether on the facts and circumstances of the case and in law the Appellate Tribunal is right in deleting the penalty levied under section 271C of the Income-tax Act being consequence of order under section 201(1) of the Income-tax Act 1961, at even though the penalty proceedings are separate proceedings? Tax Appeals Nos: "(a)Whether o....