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Penalty Imposed Once for 498-Day Delay in Compliance with Section 133(6) Notice, Not for Multiple Requests.
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....Penalty u/s 272(A)(2)(c) - compliance was made after a delay of 498 days from the date prescribed in the notice U/s 133(6) to the Branch of PNB abnk - there was only one notice issued, therefore, the penalty can be levied only for noncompliance of the notice once and penalty cannot be levied for the information sought under different codes by the same notice....