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1974 (2) TMI 8 - HC - Income TaxPetitioner, a registered firm within the meaning of section 2(23) and Chapter XVI of the Income-tax Act, 1961, filed return for the assessment year 1964-65, on the 31st December, 1965. By an order dated February 26, 1967, the Income-tax Officer assessed the petitioner under section 143(3)/182(1) as a registered firm for a total income of Rs. 31,692 and charged interest for delay in filing return - When return is filed after the due date but before the assessment and is accepted whether penalty can be levied
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