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1961 (9) TMI 99 - HC - Income TaxExtract: ....... a "penalty" under section 28(1)(c) really is. For the above reasons I am of the opinion that the Income-tax Officer had jurisdiction to impose a penalty under section 46(1) for nonpayment of the penalty imposed under section 28(1)(c). The writ petition has no force and is dismissed. But, in the circumstances, I make no order as to costs.
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