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2009 (1) TMI 36 - HC - Income TaxFailure to deduct the taxes - penalty proceeding which was initiated by the issuance of the SCN on 26.06.1999 was not in the course of any other proceeding but, was independent of any proceeding - Tribunal was correct in deleting the penalty imposed by the AO u/s 271C on the ground that the penalty order dated 16.03.2000 was passed beyond the time prescribed by section 275(1)(c), the same having been passed after the lapse of six months from the end of the month in which the SCN were issued
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