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1972 (4) TMI 23 - MADHYA PRADESH HIGH COURTIncome-tax Officer did not accept the explanation given by the assessee and imposed a minimum penalty of 2% by virtue of the provisions of section 297(2)(g) of the Act of 1961 - return filed before commencement of the Income-tax Act, 1961 but the assessment was made after commencement - whether penalty u/s 271(1)(a) can be levied
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