Part of: Section 189 — Firm dissolved or business discontinued
(2) Without prejudice to the generality of the foregoing sub -section, if the 4[Assessing Officer] or the 5[Commissioner (Appeals)] in the course of any proceeding under this Act in respect of any such firm as is referred to in that sub -section is satisfied tha t the firm was guilty of any of the acts specified in Chapter XXI, he may impose or direct the imposition of a penalty in accordance with the provisions of that Chapter.