1982 (1) TMI 53 - HC - Income Tax

Summary

The High Court of Allahabad ruled in a case involving a minor, Km. Sunita Gupta, and her penalty for failure to file advance tax estimates. The court confirmed that the penalty was imposed within the amended period of limitation under section 275 of the Income-tax Act, 1961. Additionally, the court determined that a direct assessment could be made on the minor herself, not just on the representative assessee. The judgment favored the revenue and imposed costs of Rs. 200 on the assessee.