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2006 (9) TMI 114 - SC - Income TaxAssessee's submission is that since the assessee was entitled to and did file his return before making the assessment, no penalty should be levied under section 271(1)(a), even though the return was filed beyond the prescribed date, is not acceptable - held that merely because, sub-section (4) of section 139 enables the assessee to file his return at any time before the assessment is made, it does not mean that his liability to pay penalty under section 271(1)(a) is erased
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