https://www.taxtmi.com/caselaws?id=26214 Section 17A(3) of the Agricultural Income-tax Act is discussed as a self-assessment penalty provision for failure to pay admitted tax with the return, and its validity is supported by analogy to section 140A of the Income-tax Act, with emphasis on the hearing safeguard and discretionary nature of the levy. The article also notes that a notice demanding admitted tax or warning of possible penalty is not vulnerable to challenge before penalty proceedings actually begin, because objections can be raised before the assessing authority if and when penalty is proposed. en-us Mon, 25 Jun 1984 00:00:00 +0530 Wed, 03 Feb 2010 14:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26214 Section 17A(3) of the Agricultural Income-tax Act is discussed as a self-assessment penalty provision for failure to pay admitted tax with the return, and its validity is supported by analogy to section 140A of the Income-tax Act, with emphasis on the hearing safeguard and discretionary nature of the levy. The article also notes that a notice demanding admitted tax or warning of possible penalty is not vulnerable to challenge before penalty proceedings actually begin, because objections can be raised before the assessing authority if and when penalty is proposed. Case-Laws Income Tax Mon, 25 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26214