https://www.taxtmi.com/caselaws?id=8649 The court dismissed the petitioner's challenge to penalty orders under section 271(1) of the Income-tax Act for delayed submission of returns. The court rejected arguments of violation of article 14 of the Constitution and double penalty for the same default, citing precedent. It advised the petitioner to file appeals before appellate authorities to contest the penalty amount, refusing permission to raise additional grounds at that stage. The court allowed the petitioner to approach the Appellate Assistant Commissioner for certain assessment years, expressing confidence in the authorities' consideration of the petitioner's efforts. en-us Tue, 21 Nov 1972 00:00:00 +0530 Sat, 09 May 2009 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8649 The court dismissed the petitioner's challenge to penalty orders under section 271(1) of the Income-tax Act for delayed submission of returns. The court rejected arguments of violation of article 14 of the Constitution and double penalty for the same default, citing precedent. It advised the petitioner to file appeals before appellate authorities to contest the penalty amount, refusing permission to raise additional grounds at that stage. The court allowed the petitioner to approach the Appellate Assistant Commissioner for certain assessment years, expressing confidence in the authorities' consideration of the petitioner's efforts. Case-Laws Income Tax Tue, 21 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8649