Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1994 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (2) TMI 116 - AT - Income TaxExtract: .......r section 139(1). When there was no obligation to file the return under section 139(1) there was no liability to make the payment under section 140A. Consequently, penalty under section 140A(3) is not chargeable under such circumstances. 16. For the aforementioned reasons, we confirm the decision of the CIT(A) and dismiss the appeal of the revenue.
|