Provisions u/s 272 (2)(a), 276(b) of Income Tax Act, 1961.

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....st April. 1976, if a person failed without reasonable cause or excuse to furnish in due time any of the returns or statements mentioned in Section 133, Section 206, Section 285 or Section 286, he was liable to be punished with fine which might extend to ten rupees for every day during which the default continued. For this the Department had to file a complaint of prosecution and the punishment as ....

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....so, whether the provisions of section 276(b) would apply for the period prior to 1st April, 1976 and thereafter the provisions of section 272A(2)(a) would apply, was examined by the Board in consultation with the Ministry of Law, in the light of the judgements of the Supreme Court in the cases of (1) Brij Mohan Vs. CIT (1979) 120 ITR-1 and (2) C.W.T. Vs. Suresh Seth (1981) (129 ITR 328). The legal....