Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1992 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (2) TMI 157 - ITAT JAIPURExtract: ....... under s. 139(8) would also not effect the position, because the charging of interest under s. 139(8) is compensatory in nature whereas a default under s. 271(1)(a) is treated as a delinquency. There is no question of double punishment. 8. In the result whereas ITA Nos. 84 and 85/Jp/1989 are allowed fully, ITA No. 86/Jp/1989 is only partly allowed.
|