1988 (10) TMI 9

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent No. 1 on September 3, 1971, imposing penalty of Rs. 5,810 on it for filing a late return treating the firm as unregistered for the purposes of imposition of penalty and also by the order passed by respondent No. 2, the Commissioner of Income-tax, on its application under section 271(4A) of the Income-tax Act, 1961 (for short hereinafter called "the Act"), on October 10, 1975, rejecting t....