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1956 (10) TMI 41 - HC - Income TaxExtract: .......f power in the Income-tax Officer to levy a penalty. We would have also issued a writ of certiorari to the Income-tax Officer quashing his orders if that was necessary; but in the view we have taken the proper course is to pass the above direction under article 227 of the Constitution. In the circumstances of the case, no order as to costs is made.
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