https://www.taxtmi.com/caselaws?id=59969 Penalty for delayed filing under section 271(1)(a) of the Income-tax Act, 1961 was held unsustainable where the record indicated that a return had already been filed in time and the later return was only duplicate. The assessment file showed a notice under section 142(1), but no proceeding under section 139(2), and the issue of a notice under section 148 supported the inference that no prior section 139(2) process had been taken. As the original return was not available on the record, the uncertainty whether the earlier return was timely filed was resolved in favour of the assessee, and the penalty was cancelled. en-us Sat, 07 Nov 1981 00:00:00 +0530 Mon, 03 Jan 2011 11:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59969 Penalty for delayed filing under section 271(1)(a) of the Income-tax Act, 1961 was held unsustainable where the record indicated that a return had already been filed in time and the later return was only duplicate. The assessment file showed a notice under section 142(1), but no proceeding under section 139(2), and the issue of a notice under section 148 supported the inference that no prior section 139(2) process had been taken. As the original return was not available on the record, the uncertainty whether the earlier return was timely filed was resolved in favour of the assessee, and the penalty was cancelled. Case-Laws Income Tax Sat, 07 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59969