https://www.taxtmi.com/caselaws?id=9259 The court ruled in favor of the department, determining that the notices issued under section 139(2) of the Income-tax Act were legal. It held that the Income-tax Officer could demand a return before the due date specified under section 139(1). Non-compliance with section 139(2) was not considered sufficient cause for exemption from penalty under section 271(1)(a) for the firm but was accepted for a partner who solely derived income from the firm. The court did not address liability to penalty under section 271(1)(a) or the application of section 271(2) for the partner, ultimately deciding questions 1 and 2 in the discussed manner without awarding costs. en-us Tue, 14 Dec 1971 00:00:00 +0530 Sat, 20 Jun 2009 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9259 The court ruled in favor of the department, determining that the notices issued under section 139(2) of the Income-tax Act were legal. It held that the Income-tax Officer could demand a return before the due date specified under section 139(1). Non-compliance with section 139(2) was not considered sufficient cause for exemption from penalty under section 271(1)(a) for the firm but was accepted for a partner who solely derived income from the firm. The court did not address liability to penalty under section 271(1)(a) or the application of section 271(2) for the partner, ultimately deciding questions 1 and 2 in the discussed manner without awarding costs. Case-Laws Income Tax Tue, 14 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9259