https://www.taxtmi.com/caselaws?id=38805 Interest under the third proviso to section 139(1) is chargeable only where the return-filing time has been extended on the assessee's application, and the presumption that official acts are regularly performed may justify inferring such an extension from the record. On that basis, late filing is treated as within the extended time and penalty under section 271(1)(a) does not survive. The stated ratio is that a valid extension may be presumed where the facts support regularity of official action, and penalty for delay cannot be sustained once that extension is accepted. en-us Fri, 17 Dec 1971 00:00:00 +0530 Fri, 09 Apr 2010 11:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38805 Interest under the third proviso to section 139(1) is chargeable only where the return-filing time has been extended on the assessee's application, and the presumption that official acts are regularly performed may justify inferring such an extension from the record. On that basis, late filing is treated as within the extended time and penalty under section 271(1)(a) does not survive. The stated ratio is that a valid extension may be presumed where the facts support regularity of official action, and penalty for delay cannot be sustained once that extension is accepted. Case-Laws Income Tax Fri, 17 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38805