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SHANTI SARUP SHARMA versus COMMISSIONER OF INCOME-TAX

Reduction in interest penalties or compulsory acquisition of agricultural land by the Commissioner Received compensation and interest on 13 February 1991 and penalties for delay in filing returns showing interest income for the assessment year 1982 83 to 1988 89 in 31 1992 1992. Failure to file a penalty tax advance tax assessment is not a permanent reviewer until the end is determined by the authority and therefore not responsible for the payment of advance tax. It is not permissible to impose fines while fulfilling all the conditions offered under section 273A. Only one Commissioner imposed for one year from April 1, 1991 to March 31, 1992 is giving only 50% relief, Commissioner Indian Income Tax Act, 1961, SS: 239 (8), 217, 271 (1) (a) ) & 273A immigration advocates from Jacobabad lawyer