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2008 (10) TMI 242 - PUNJAB & HARYANA HIGH COURTPenalty - Revenue submits that under Section 3(42) of the General Clauses Act, 1897 association of persons is also covered by the definition of "person" and, thus, the firm will also come within the purview of Section 112 of the Act. It may be a different matter whether penalty can be simultaneously on the firm as well as on the partners - appellate authority set aside the penalty on the ground that in the show cause notice, relevant clause of Section 112 of the Act was not mentioned, which vitiated the order - held that no prejudice shown to have been caused to noticees by ommission to specify relevant clause of Section 112 - such mmision could not per se vitiate the penalty
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