https://www.taxtmi.com/caselaws?id=18759 Penalty for delayed filing and non-payment of agricultural income-tax could not be imposed under section 17A(3) where the default at the return due dates consisted of unpaid tax accompanying the returns; that default was to be addressed under section 20. However, once the returns were eventually filed and tax still remained outstanding for the later period, penalty liability could continue for that subsequent non-payment. The penalty orders under section 17A(3) were therefore unsustainable and were set aside, with the matter remitted for consideration of penalty only in relation to the later period of default. en-us Tue, 20 Sep 1994 00:00:00 +0530 Sat, 31 Oct 2009 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18759 Penalty for delayed filing and non-payment of agricultural income-tax could not be imposed under section 17A(3) where the default at the return due dates consisted of unpaid tax accompanying the returns; that default was to be addressed under section 20. However, once the returns were eventually filed and tax still remained outstanding for the later period, penalty liability could continue for that subsequent non-payment. The penalty orders under section 17A(3) were therefore unsustainable and were set aside, with the matter remitted for consideration of penalty only in relation to the later period of default. Case-Laws Income Tax Tue, 20 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18759