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1998 (2) TMI 144 - AT - Income TaxExtract: .......annot be imposed. The words are used to identify the particular proceedings before the Income-tax Officer or the Assistant Commissioner which are referred to in clauses (a), (b) and (c) of section 271(1) rather than to prescribe when a penalty proceedings may commence. 16. Keeping in view the above discussions, the appeal of appellant is dismissed.
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