TMI Blog1972 (11) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... interest for delayed filing of return cannot be said to be offending any constitutional provision - - - - - Dated:- 21-11-1972 - Judge(s) : G. RAMANUJAM., V. RAMASWAMY. JUDGMENT The judgment of the court was delivered by RAMAUJAM J.- In the above three writ petitions, the petitioner challenges the orders of the Income-tax Officer, levying penalty under section 271(1) of the Income-tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereof have to depend on a mere fortuitous circumstance of the assessment having been completed before or after the new Act came into force and the classification made between assessees whose assessments have been completed before April 1, 1962, and those whose assessments have not been completed by that date in the matter of levy of penalty is discriminatory. But, such a contention has been negati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s sought to be raised in these three petitions relate to the interpretation of section 271(1)(a)(i). According to the petitioner on a proper interpretation of section 271(1)(a)(i) the orders levying penalty in this case and particularly the quantum thereof need modification. But, if the attack is mainly on the quantum of penalty levied, the proper forum for agitating that question will be the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the petitioner that the time for filing appeals in all the three cases had already expired. But, it is open to the petitioner to file appeals challenging the penalty orders for all the three years along with applications for excusing the delay on the ground that the appeals could not be filed in time as he has been pursuing his remedies before the Central Board of Revenue as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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