https://www.taxtmi.com/caselaws?id=28910 Failure to furnish the return within the time allowed under section 139(1) attracted penalty under section 271(1)(a) because the return was filed long after the due date and no explanation for the delay was offered. Filing the return under section 139(4) did not erase the default under section 139(1), and charging of interest did not amount to an automatic extension of time. Any extension required a proper application in the prescribed manner, which was not shown. The penalty was therefore justified. en-us Mon, 28 Sep 1981 00:00:00 +0530 Mon, 08 Mar 2010 15:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28910 Failure to furnish the return within the time allowed under section 139(1) attracted penalty under section 271(1)(a) because the return was filed long after the due date and no explanation for the delay was offered. Filing the return under section 139(4) did not erase the default under section 139(1), and charging of interest did not amount to an automatic extension of time. Any extension required a proper application in the prescribed manner, which was not shown. The penalty was therefore justified. Case-Laws Income Tax Mon, 28 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28910