| Case ID |
257b4436-4402-4c72-a2a2-9ff31d5c4c49 |
| Body |
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| Case Number |
Tax Case No. 100 of 1975 |
| Decision Date |
Jan 01, 1985 |
| Hearing Date |
|
| Decision |
The Patna High Court upheld the penalty imposed by the Income Tax Officer (ITO) under Section 271(1)(a) of the Income-tax Act, 1961, for the default of filing a return under Section 139(1). Although the ITO incorrectly cited Section 139(2) in the penalty order, the court ruled that this did not invalidate the penalty since the default under Section 139(1) was established. The court emphasized that the default continues irrespective of the issuance of a notice under Section 139(2). The Tribunal's decision to sustain the penalty was justified based on the facts of the case. |
| Summary |
This case revolves around the imposition of a penalty for late filing of income tax returns under the Income-tax Act, 1961. The key legal issue was whether the ITO was justified in imposing a penalty under Section 271(1)(a) despite incorrectly referencing Section 139(2). The court affirmed that the default for not filing the return under Section 139(1) persisted, and thus, the ITO had the authority to impose the penalty. The decision highlights the importance of compliance with tax regulations and clarifies that procedural errors in the citation of laws do not negate the validity of the penalties imposed. This case serves as a precedent in tax law, reinforcing the need for timely tax submissions and the implications of non-compliance. Keywords such as 'Income Tax Penalty', 'Filing Return Defaults', and 'Income Tax Act 1961' are crucial for legal professionals and taxpayers to understand the nuances of tax obligations and penalties. |
| Court |
Patna High Court
|
| Entities Involved |
Not available
|
| Judges |
S.K. Jha,
Nazir Ahmad
|
| Lawyers |
K.N. Jain,
B.P. Rajgarhia,
S.K. Sharan
|
| Petitioners |
Nauranglal Chiranjilal
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1985 SLD 1206,
(1985) 154 ITR 851
|
| Other Citations |
Jamuna Das Mannalal v. CIT [TC Nos. 37 and 38 (Pat.) of 1973],
Addl. CIT v. Bihar Textiles [1975] 100 ITR 253 (Pat.)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
271(1)(a),
139(1),
139(2)
|