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1944 (1) TMI 16 - HC - Income TaxExtract: .......with makes it imperative upon the Income-tax Authorities to serve the notice for showing cause why a penalty should not be imposed during the course of any proceeding under the Act. The assessee must pay the cost of the respondent, which we assess at ₹ 200 plus the cost of the paper book assessed at ₹ 50. Reference answered accordingly.
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