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1970 (8) TMI 13 - ALLAHABAD HIGH COURTAssessee-company was provisionally assessed for the year 1956-57 under section 23B - notice to the assessee for default u/s 18A(9)(b) on the ground that the assessee had failed to furnish an estimate as required u/s 18A(3) - penalty u/s 18A(9)(b) - person who has been provisionally assessed is not a person who had not hitherto been assessed - therefore, he is not liable to submit and estimate u/s 18A(3) - penalty not imposable
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