https://www.taxtmi.com/caselaws?id=37670 The High Court upheld the imposition of the penalty under s. 271(1)(a) on the assessee for failing to file the return of income on time. It clarified that the penalty period begins from the due date under s. 139(1) of the Income Tax Act, 1961, regardless of any subsequent notices served. The court's decision was based on established legal principles and supported by previous High Court judgments. en-us Thu, 25 Nov 1976 00:00:00 +0530 Wed, 31 Mar 2010 12:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37670 The High Court upheld the imposition of the penalty under s. 271(1)(a) on the assessee for failing to file the return of income on time. It clarified that the penalty period begins from the due date under s. 139(1) of the Income Tax Act, 1961, regardless of any subsequent notices served. The court's decision was based on established legal principles and supported by previous High Court judgments. Case-Laws Income Tax Thu, 25 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37670