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Levy of penalty under section 140A(3) of the Income-tax Act, 1961and Section 15B(3) of the Wealth-tax Act, 1957.

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....T Dated: May 26, 1972 Section(s) Referred: 15B(3) Statute: Wealth Tax Act, 1957 Attention is invited to Board's Instruction NO. 389 issued from F.NO. 236/249/70-IT (Audit) dated the 13th March, 19....

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