https://www.taxtmi.com/caselaws?id=37403 A return default under section 139(1) remains complete once the return is not filed within the prescribed time, and later filing in response to a notice under section 139(2) or within section 139(4) does not wipe out that breach for penalty under section 271(1)(a). The issuance of a section 139(2) notice does not condone the earlier default or stop its continuance, so penalty remains leviable. Penalty notices and orders are not invalid merely because they lack further particulars or mention the wrong provision, where they sufficiently inform the assessee of the default and no prejudice is shown. en-us Wed, 12 Jul 1978 00:00:00 +0530 Mon, 29 Mar 2010 14:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37403 A return default under section 139(1) remains complete once the return is not filed within the prescribed time, and later filing in response to a notice under section 139(2) or within section 139(4) does not wipe out that breach for penalty under section 271(1)(a). The issuance of a section 139(2) notice does not condone the earlier default or stop its continuance, so penalty remains leviable. Penalty notices and orders are not invalid merely because they lack further particulars or mention the wrong provision, where they sufficiently inform the assessee of the default and no prejudice is shown. Case-Laws Income Tax Wed, 12 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37403