COMMISSIONER OF INCOME-TAX versus K.P.V. SHAIK MOHAMMED ROWTHER & CO. (P.) LTD.
In this regard, under section 212 (3) of the Income Tax Act, 1961, the advance tax estimate had to be filed before March 15, 1972 for the assessment year 1972 73, which meant that the estimate must be filed. Was. But before 12 o'clock on the night of March 14, 1972, the estimate was filed on March 15, 1972, when the office was opened, the delay was not even a full day, but not a part of the one-day sentence. May be. Section 273 (b) of the Act has been imposed if the SCCC has shown any reasonable cause for delay because the delay was a part of one day and explained that it was not aware of the provisions, The justification for canceling fines imposed under section 273 (b)
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