https://www.taxtmi.com/caselaws?id=38509 The High Court of Punjab and Haryana upheld a penalty imposed under section 271(1)(a) of the Income-tax Act for late submission of income tax return for the assessment year 1959-60. The penalty of Rs. 18,702 was confirmed by the Tribunal. The court ruled in favor of the revenue and against the assessee. en-us Mon, 18 Oct 1976 00:00:00 +0530 Tue, 06 Apr 2010 17:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38509 The High Court of Punjab and Haryana upheld a penalty imposed under section 271(1)(a) of the Income-tax Act for late submission of income tax return for the assessment year 1959-60. The penalty of Rs. 18,702 was confirmed by the Tribunal. The court ruled in favor of the revenue and against the assessee. Case-Laws Income Tax Mon, 18 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38509