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1971 (9) TMI 58 - HC - Income Tax" (1) Whether Income-tax Officer should be deemed to have granted extension of time for filing the return when he did not pass any orders on the assessee's application? (2) Whether levy of interest calculated under clause (iii) of the proviso to section 139(1), the Income-tax Officer must be deemed to have condoned the delay in filing the return of income ? (3) Whether Income-tax Officer had the power to levy a penalty under section 271(1)(a) when he had already levied interest under section 139 ? and (4) Whether Income-tax Officer had jurisdiction to levy penalty under section 271(1)(a) of the Act where a return was filed under section 139(4) and penal interest was also levied under the provisions of this latter section ? "
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