1995 (3) TMI 58

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Full Text of the Document

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.... of the Income-tax Act, 1961. The case of the petitioner is that a partner of the firm cannot be made liable without considering the contravention of the provisions and that there is no contravention. It is further submitted that they have compounded the offence under section 279(2) of the Income-tax Act. Section 279(2) of the Act contemplates " either before or after the institution of proceeding....