Penalty u/s 271(1)(c) - declaration of additional income ...

Discussion on Section 271(1)(c) Penalty: Due Date for Filing Returns Considered as Extended Date u/s 139(4.

June 1, 2013

Case Laws Income Tax AT

Penalty u/s 271(1)(c) - declaration of additional income u/s.132(4) - due date of filing of return - Once the legislature has not specified the “due date“ as provided in section 139(1) in Explanation 5A, then by implication, it has to be taken as the date extended under section 139(4). - AT

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Penalty u/s 271(1)(c) - declaration of additional income ...

Discussion on Section 271(1)(c) Penalty: Due Date for Filing Returns Considered as Extended Date u/s 139(4.

June 1, 2013

Case Laws Income Tax AT

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