https://www.taxtmi.com/caselaws?id=22610 Section 17A(3) of the Kerala Agricultural Income-tax Act, 1950 applies only where the admitted tax is not paid, or is paid only in part, under the self-assessment scheme; it does not extend to mere late filing of the return when the full admitted tax has already been paid before the return is furnished. The Act treats delayed returns separately through its own provisions on late filing and related penalties. The pending but undecided application for extension of time under section 65 was also relevant on the facts. On this reasoning, the penalty orders were unsustainable. en-us Tue, 06 Nov 1990 00:00:00 +0530 Fri, 11 Dec 2009 13:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22610 Section 17A(3) of the Kerala Agricultural Income-tax Act, 1950 applies only where the admitted tax is not paid, or is paid only in part, under the self-assessment scheme; it does not extend to mere late filing of the return when the full admitted tax has already been paid before the return is furnished. The Act treats delayed returns separately through its own provisions on late filing and related penalties. The pending but undecided application for extension of time under section 65 was also relevant on the facts. On this reasoning, the penalty orders were unsustainable. Case-Laws Income Tax Tue, 06 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22610