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1974 (2) TMI 6 - HC - Income TaxImposition of penalty against, the petitioners for default in payment of advance tax payable under the Income-tax Act, 1961. A notice of demand under section 156 of the Income-tax Act, 1961, was served on the petitioner - Whether advance tax is tax and non-payment of it would attract penalty under section 221 - Whether mens rea to be established before levy of the penalty
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