Procedure

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Full Text of the Document

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....uthority referred to in sub-section (12) of section 224, if the penalty is imposable under the said section; (b) the Assessing Officer, if the penalty is imposable under section 225;and (c) the income-tax authority before whom the default has been committed, if the penalty is imposable under section 226. (3) The notice referred to in sub-section (1) shall be issued only during the pendency....