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1966 (9) TMI 5 - HC - Income TaxExtract: .......nal was right in holding that the defect in the notice did not invalidate the imposition of the penalty. Our answer to the second question is, therefore, in the negative. The reference is answered as indicated above. The Commissioner of Income-tax, M. P., shall pay the costs of this reference. Hearing fee Rs. 100. Questions answered in the negative
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