1992 (1) TMI 173

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....he assessee is a registered firm. The ITO levied penalties against the assessee under s. 271(1)(a) of which the details are as follows: Sl. No. Sl. No. Appeal No. Asst. yr. Due date of filing return Date of filing return Delay of months Penalty imposed by ITO 1. ITA No. 1134/Jp/89 1982-83 30-05-84 29-03-1988 21 Rs. 2,400 2. ITA No. 1135/Jp/89 1983....