https://www.taxtmi.com/highlights?id=43930 Levy of penalty u/s 272A(2)(e) - delay of 509 days in filing the return of income - Once the assessee is liable to file the return of income under the provisions of the Act and it fails to do so, then the provisions of section 272A(2)(e) of the Act automatically arises. en-us Thu, 17 Jan 2019 08:12:56 +0530 Thu, 17 Jan 2019 08:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43930 Levy of penalty u/s 272A(2)(e) - delay of 509 days in filing the return of income - Once the assessee is liable to file the return of income under the provisions of the Act and it fails to do so, then the provisions of section 272A(2)(e) of the Act automatically arises. Highlights Income Tax Thu, 17 Jan 2019 08:12:56 +0530 https://www.taxtmi.com/highlights?id=43930