RAMLAL CHIRONJILAL versus COMMISSIONER OF INCOME--TAX
The penalty for delay in filing a return default under section 139 (1) ends only on the filing of returns under section 139 (2) or in response to a notice under section 139 (4) when section 139 (2). The default cleanup does not end with the issuance of a notice under Under S. 139 (1), it continues until the filing of the return or its investigation is justified in imposing penalties in both cases, the Indian Income Tax Act, 1961, section 139 (1). , (2), (4) and 271 (1) (a) [CIT (Ed) v Rampartap Shankal (1979) 117 ITR 662 (MP)]
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