1991 (10) TMI 4 - HC - Income Tax

Summary

The High Court of Kerala dismissed the appeal regarding the imposition of a penalty under section 17A(3) of the Kerala Agricultural Income-tax Act for belated filing of a return. The court held that the penalty is not justified as the section applies to non-payment of admitted tax at the time of filing the return. The original petition to quash the penalty order was upheld, and the appeal was deemed without merit.