https://www.taxtmi.com/caselaws?id=37950 Filing a return under section 139(4) does not cure an earlier failure to furnish the return within the time prescribed by section 139(1); the belated return is treated as supplementary and the default continues to subsist. On that basis, the statutory conditions for penalty under section 271(1)(a) were satisfied, so the penalty was leviable. en-us Wed, 20 Sep 1978 00:00:00 +0530 Fri, 02 Apr 2010 12:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37950 Filing a return under section 139(4) does not cure an earlier failure to furnish the return within the time prescribed by section 139(1); the belated return is treated as supplementary and the default continues to subsist. On that basis, the statutory conditions for penalty under section 271(1)(a) were satisfied, so the penalty was leviable. Case-Laws Income Tax Wed, 20 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37950