https://www.taxtmi.com/caselaws?id=27657 Penalty under section 271(1)(c) for a return filed in response to notice under section 148 was governed by the law in force when that default occurred, not by the law applicable to the original return. The Court applied the principle that the wrongful act is attributable to the return filed under section 148, so the amended provisions in force from 1 April 1968 applied. On that basis, the Tribunal was not justified in cancelling the penalty on the ground that the amended section did not apply, and the reference was answered against the assessee. en-us Tue, 09 Oct 1979 00:00:00 +0530 Mon, 15 Feb 2010 12:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27657 Penalty under section 271(1)(c) for a return filed in response to notice under section 148 was governed by the law in force when that default occurred, not by the law applicable to the original return. The Court applied the principle that the wrongful act is attributable to the return filed under section 148, so the amended provisions in force from 1 April 1968 applied. On that basis, the Tribunal was not justified in cancelling the penalty on the ground that the amended section did not apply, and the reference was answered against the assessee. Case-Laws Income Tax Tue, 09 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27657