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1981 (10) TMI 27 - HC - Income TaxExtract: .......fault on notices under s. 148 and that no penalty is leviable for the default committed under s. 139 in the course of the original proceedings, nor such penalty proceedings could be initiated at the time of reassessment for the aforesaid years. Having regard to the facts and circumstances of the case, we make no order as to costs of this reference.
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