Procedure.

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..... rity referred to in sub-section (13) of section 230, if the penalty is imposable under the said section; (b) the Assessing Officer, if the penalty is imposable under section 231; and (c) the income-tax authority before whom the default has been committed, if the penalty is imposable under section 232. (3) The notice referred to in sub-section (1) shall be issued— (a) during the pendency of .....

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