https://www.taxtmi.com/caselaws?id=7070 Failure to furnish a return within the time allowed under a notice issued under section 22(1) attracts penalty under section 28(1)(a) of the Income-tax Act, 1922. A later assessment on an estimated basis, or the fact that assessment proceedings were taken under section 34, does not erase the default of late filing. The penalty provisions create distinct grounds for different defaults, and the Revenue is not confined to section 28(1)(c) merely because the return was belated or the income was estimated. The commentary concludes that clause (a) remained applicable and the assessee's contrary contention failed. en-us Wed, 28 Jun 1967 00:00:00 +0530 Sun, 08 Feb 2009 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7070 Failure to furnish a return within the time allowed under a notice issued under section 22(1) attracts penalty under section 28(1)(a) of the Income-tax Act, 1922. A later assessment on an estimated basis, or the fact that assessment proceedings were taken under section 34, does not erase the default of late filing. The penalty provisions create distinct grounds for different defaults, and the Revenue is not confined to section 28(1)(c) merely because the return was belated or the income was estimated. The commentary concludes that clause (a) remained applicable and the assessee's contrary contention failed. Case-Laws Income Tax Wed, 28 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7070