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1973 (7) TMI 2 - HC - Income Tax" (i) Whether, assessee had deliberately furnished inaccurate particulars of his income when he did not show the share income from M/s. Fairdeal Motors, Indore, in the return so as to attract the provision of section 271(1)(c) ? (ii) Whether the procedure for the levy of penalty was legally complied with when the Inspecting Assistant Commissioner did not issue a notice under section 274 before the completion of the assessment ? "
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