https://www.taxtmi.com/caselaws?id=25062 Service of notice under section 139(2) of the Income-tax Act, 1961 does not bar penalty for default in filing the return under section 139(1). The issue was treated as a pure question of law and was governed by the Full Bench view of the same High Court, which had already held that penalty remained leviable notwithstanding service of notice under section 139(2). Applying that binding precedent, the Tribunal's contrary view was found incorrect and the question was answered in favour of the Revenue. en-us Tue, 05 Jan 1988 00:00:00 +0530 Mon, 25 Jan 2010 11:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25062 Service of notice under section 139(2) of the Income-tax Act, 1961 does not bar penalty for default in filing the return under section 139(1). The issue was treated as a pure question of law and was governed by the Full Bench view of the same High Court, which had already held that penalty remained leviable notwithstanding service of notice under section 139(2). Applying that binding precedent, the Tribunal's contrary view was found incorrect and the question was answered in favour of the Revenue. Case-Laws Income Tax Tue, 05 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25062