https://www.taxtmi.com/caselaws?id=61329 Penalty for late filing of return was held unsustainable where interest for delay had already been levied and paid under section 139(8). On that governing principle, the assessee's explanation for the delayed return did not require further examination, and the penalty under section 271(1)(a) was cancelled. en-us Thu, 18 Jul 1985 00:00:00 +0530 Wed, 12 Jan 2011 12:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61329 Penalty for late filing of return was held unsustainable where interest for delay had already been levied and paid under section 139(8). On that governing principle, the assessee's explanation for the delayed return did not require further examination, and the penalty under section 271(1)(a) was cancelled. Case-Laws Income Tax Thu, 18 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61329