https://www.taxtmi.com/caselaws?id=38791 The court dismissed the income-tax case, upholding the Appellate Tribunal's decision to deduct self-assessment tax under section 140A for determining penalties under section 271(1)(a). The Tribunal's decision regarding the grant of time for filing the return and the applicability of penalties under section 271(1)(a) for returns filed under section 139(4) were also upheld. The court emphasized that the law at the time of the Tribunal's decision should apply, not subsequent amendments, and clarified the jurisdiction of the High Court in such matters. The income-tax case was dismissed without costs. en-us Thu, 25 Sep 1975 00:00:00 +0530 Fri, 09 Apr 2010 10:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38791 The court dismissed the income-tax case, upholding the Appellate Tribunal's decision to deduct self-assessment tax under section 140A for determining penalties under section 271(1)(a). The Tribunal's decision regarding the grant of time for filing the return and the applicability of penalties under section 271(1)(a) for returns filed under section 139(4) were also upheld. The court emphasized that the law at the time of the Tribunal's decision should apply, not subsequent amendments, and clarified the jurisdiction of the High Court in such matters. The income-tax case was dismissed without costs. Case-Laws Income Tax Thu, 25 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38791