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1971 (12) TMI 30 - HC - Income Tax" Whether the proceedings for imposition of penalty under section 271(1)(c) had been validly commenced within the meaning of section 275 of the Income-tax Act, 1961 ? " - In our opinion, the penalty proceeding under section 271(1)(c), in the present case, was validly commenced, and inasmuch as section 275 does not deal with the question as to when such proceeding can be considered to commence, no question arises of applying that provision.
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