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1971 (8) TMI 67 - HC - Income TaxDelay in filing the return – levy of penalty – notice u/s 139(2) - Tribunal was not right in holding that all the taxes paid by the partners could be taken into account for determination of quantum of penalty payable by the firm under section 271(1)(i) read with section 271(2) - Whether Tribunal was justified in holding that default under section 139(1) of the Act existed only till the date when the notice under section 139(2) of the Act was served upon the assessee
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