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1974 (5) TMI 4 - HC - Income TaxReturn was filed voluntarily beyond the time limit and there was no application for extension of time - " (1) Whether on a correct interpretation of the provisions of section 139(4) of the Income-tax Act, 1961, interest could be legally charged on the assessee as provided in proviso (iii) of section 139(1) of the Act? (2) Whether Tribunal was legally right in holding that sub-section (4) of section 139 of the Income-tax Act, 1961, does not require an assessee to apply for extension of time for filing its return of income as a condition precedent for charging of interest as provided in proviso (iii) of section 139(1) of the Income-tax Act, 1961 ? "
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