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1956 (8) TMI 52 - HC - Income TaxExtract: .......should present himself in person before the officer to be heard. The notices issued to the petitioner under section 28(3) were, in our opinion, in conformity with the law, and the penalties imposed were, therefore, lawful. These petitions fail and are dismissed, with costs in one (C.M.P. 3138/56). Counsel's fee ₹ 150. Petitions dismissed.
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