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I. T. AS. NOS. 1595 AND 4434 OF 1971-72, DECIDED ON \'21ST MAY, 1985. versus I. T. AS. NOS. 1595 AND 4434 OF 1971-72, DECIDED ON \'21ST MAY, 1985.


Incomes may be levied under section 18A, 28 (1A) and (1B) (B) as per section 28 (1B) (B) during any proceeding if the Income Tax Officer has to be taxed. ? , Are satisfied that no person has complied with the provisions of subsection (1) or subsection (3). Section 18A of the Act, in other words, if any person failed to pay advance tax pursuant to section 18A, under this provision he was liable to pay the penalty. It is also provided that in the default case given in clause (b), the penalty will be fine - the amount does not exceed the above eight per cent and this is the condition for supplementary terms. 1 A), to the extent it is applicable

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