1954 (11) TMI 57

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e returns were submitted after the 13th day of March, the Income-tax authorities imposed certain penalties under the provisions of sub-section (9) of section 18A read with section 28 of the Income-tax Act. The Appellate Tribunal set aside the order of the Commissioner of Income-tax and referred the following question to this Court under the provisions of sub-section (1) of section 66 of the Income-tax Act:- "Whether on a true construction of the terms of sub-section (9) of section 18A and of section 28 of the Income-tax Act, 1922, penalty can be imposed for non-compliance with the requirements of sub-section (3) of section 18A of that Act ?" Sub-section (9) of section 18A may for convenience be split up into two parts. The firs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... income which he was required to furnish by notice given under sub-section (1) or sub-section (2) of section 22 or section 34; or (b) if he fails to furnish the said return within the time allowed and in the manner required by the notice. Neither of these two contingencies can arise in the case of an estimate required under section 18A (3). In the first place, a person who fails to send an estimate under section 18A (3) cannot be said to have failed to furnish the return of his total income which he was required to furnish in response to a notice issued under section 22 or section 34; secondly, the said person cannot be said to have failed to furnish it within the time allowed and in the manner required by such notice, for estimates under s....