S.M. ZIADDIN versus COMMISSIONER OF INCOME-TAX
Failure to file a timely return of penalty interest and interest waiver Condition Income disclosure and payment of tax Taxes for six assessment years in one day On the full expiration of liabilities for some years to a full year Not Paid Together, it is considered that sufficient discretion to waive fines and interest for some years of review is not justified by the Indian Income Tax Act, 1961, sections 139, 217, 271, 273 Constitution of India, Art 226
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