https://www.taxtmi.com/caselaws?id=23882 Penalty under section 17A(3) is discretionary and arises only when a return is filed without proof of payment of the admitted tax. The default period is confined to the interval between filing the return and actual payment, because section 17A(1) requires payment before filing and section 17A(3) contemplates recovery only for continuing default after that point. A levy for any earlier period is outside the scope of the provision and without jurisdiction. The assessee therefore succeeded to that extent. en-us Wed, 20 Sep 1989 00:00:00 +0530 Fri, 15 Jan 2010 10:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23882 Penalty under section 17A(3) is discretionary and arises only when a return is filed without proof of payment of the admitted tax. The default period is confined to the interval between filing the return and actual payment, because section 17A(1) requires payment before filing and section 17A(3) contemplates recovery only for continuing default after that point. A levy for any earlier period is outside the scope of the provision and without jurisdiction. The assessee therefore succeeded to that extent. Case-Laws Income Tax Wed, 20 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23882