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1963 (3) TMI 68 - HC - Income TaxExtract: ....... is none the less a regular assessment. We are accordingly of the view that the power conferred under section 18A(6) was rightly exercised by the Income-tax Officer. The contention that the imposition of penal interest is illegal fails. The petitions are dismissed with costs. Counsel's fee in W.P. No. 1147 of 1961--Rs. 200. Petitions dismissed.
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