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1957 (1) TMI 35 - HC - Income TaxExtract: .......n. We, therefore, hold that section 28 is attracted to the assessment made under section 44. In this view the Income-tax Officer has jurisdiction to proceed against the partners for collecting the share of the penalty imposed on the firm. In the result, the appeal fails and is dismissed with costs. Advocate's fee ₹ 100. Appeal dismissed.
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