https://www.taxtmi.com/caselaws?id=8991 Clear and unambiguous statutory language governed the filing of returns and penalty for default under the Indian Income-tax Act, 1922. A person with assessable income had to file the return within the period fixed by public notice under section 22(1), and failure attracted penalty under section 28; individual notice under section 22(2) was not mandatory in every case. Where the assessee had sought and obtained extension but still filed the return much later, the continuing default remained liable to penalty, and statements made during the legislative process could not override the enacted text or excuse the delay. en-us Wed, 28 Mar 1973 00:00:00 +0530 Thu, 18 Jun 2009 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8991 Clear and unambiguous statutory language governed the filing of returns and penalty for default under the Indian Income-tax Act, 1922. A person with assessable income had to file the return within the period fixed by public notice under section 22(1), and failure attracted penalty under section 28; individual notice under section 22(2) was not mandatory in every case. Where the assessee had sought and obtained extension but still filed the return much later, the continuing default remained liable to penalty, and statements made during the legislative process could not override the enacted text or excuse the delay. Case-Laws Income Tax Wed, 28 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8991