1988 (1) TMI 22

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...." B " Bench, Patna, under, section 256(1) of the Income-tax Act and the following question has been referred to this court for opinion : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that once the notice under section 139(2) had been served, no penalty could be imposed for the default of one month under section 139(1) of the Income....

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....66-67. It is thus obvious that all the questions referred to this court have to be answered against the assessee. The question as to whether penalty under section 271(1)(a) could be imposed even after charging interest under section 139 for delayed submission of return in all its aspects including the broad question as reframed, whether, in the facts and in the circumstances of the case, penalty u....