1977 (11) TMI 78

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....mistake in the demand notice in as much as payment under s. 140-A was not adjusted. Even after adjustment, there would be a tax liability of Rs. 11,995. The assessee did not ask for rectification. Neither he paid the tax. The ITO found out from the reply to penalty notice issued for default under s. 140-A that the assessee had actually paid 140-A tax. He then rectified the order on 20th Dec., 1975....