Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1976 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (9) TMI 21 - MADRAS HIGH COURTExtract: ....... in the manner required by sub-section (1) of section 139. If so, on the face of it, the provisions of section 271(1)(a) are clearly attracted and, therefore, the penalty was lawfully levied on the assessee. Under these circumstances, we answer the question referred to us in the negative and against the assessee. There will be no order as to costs.
|