https://www.taxtmi.com/caselaws?id=68832 The first appeal was upheld as time-barred because the appellants did not produce material to show a later date of communication and did not seek condonation of delay, so summary rejection under the limitation rules was justified. The penalty for filing an incorrect or incomplete declaration was set aside because the record did not establish the statutory ingredients, including knowing filing of an incorrect declaration, proper hearing, or judicial reasons supporting the maximum penalty; the matter was remanded for fresh inquiry and disposal according to law. en-us Fri, 20 Feb 1976 00:00:00 +0530 Fri, 01 Apr 2011 18:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68832 The first appeal was upheld as time-barred because the appellants did not produce material to show a later date of communication and did not seek condonation of delay, so summary rejection under the limitation rules was justified. The penalty for filing an incorrect or incomplete declaration was set aside because the record did not establish the statutory ingredients, including knowing filing of an incorrect declaration, proper hearing, or judicial reasons supporting the maximum penalty; the matter was remanded for fresh inquiry and disposal according to law. Case-Laws Income Tax Fri, 20 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68832