https://www.taxtmi.com/caselaws?id=27113 The challenge to the constitutional validity of Sections 44AB and 271B of the Income Tax Act, 1961, and Rule 6G and Forms Nos. 3CB, 3CC, 3CD, and 3CE under the Income Tax Rules, 1962, was rejected. No interest or penalty will be recovered from the petitioners for delay in filing the return if furnished within four months of the order. All petitions were dismissed, interim orders vacated, and no costs were awarded. Any outstanding security amount will be refunded to the petitioners. en-us Sun, 28 Apr 1985 00:00:00 +0530 Thu, 24 Nov 2016 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27113 The challenge to the constitutional validity of Sections 44AB and 271B of the Income Tax Act, 1961, and Rule 6G and Forms Nos. 3CB, 3CC, 3CD, and 3CE under the Income Tax Rules, 1962, was rejected. No interest or penalty will be recovered from the petitioners for delay in filing the return if furnished within four months of the order. All petitions were dismissed, interim orders vacated, and no costs were awarded. Any outstanding security amount will be refunded to the petitioners. Case-Laws Income Tax Sun, 28 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27113