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I.T.A. NO. 3381 TO 3391 OF 1984-85, DECIDED ON 31ST MARCH, 1986. versus I.T.A. NO. 3381 TO 3391 OF 1984-85, DECIDED ON 31ST MARCH, 1986.


Pen88 Pen Hel was punished, after knowing that ly nil \ returns have been filed, no penalty can be imposed under section 88 of the Ordinance if the tax is not paid on the basis of return where the tax Payment was not made on a regular basis. If not returned, no penalty could be imposed

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