https://www.taxtmi.com/highlights?id=12875 Penalty u/s 271(1)(c) - declaration of additional income u/s.132(4) - due date of filing of return - Once the legislature has not specified the “due date“ as provided in section 139(1) in Explanation 5A, then by implication, it has to be taken as the date extended under section 139(4). - AT en-us Sat, 01 Jun 2013 05:33:36 +0530 Sat, 01 Jun 2013 05:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=12875 Penalty u/s 271(1)(c) - declaration of additional income u/s.132(4) - due date of filing of return - Once the legislature has not specified the “due date“ as provided in section 139(1) in Explanation 5A, then by implication, it has to be taken as the date extended under section 139(4). - AT Highlights Income Tax Sat, 01 Jun 2013 05:33:36 +0530 https://www.taxtmi.com/highlights?id=12875