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1997 (3) TMI 70 - PATNA HIGH COURTExtract: .......foregoing discussions, we are of the view that penalty proceedings under section 18(1)(a) of the Act could have been initiated against the executor. We, accordingly, answer the question referred to this court against the assessee and in favour of the Revenue. Let a copy of this order be sent to the Income-tax Appellate Tribunal, Patna Bench, Patna.
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