VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX
The appeal is disposed of in the aforesaid terms
C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
Section 143(1)Section 276C
153A.
32. In the case at hand, we are only concerned with the failure of a person
in furnishing, in due time, the return of income which he is required to
furnish under Section 139. Hence, it is also necessary to advert to the
relevant portions of Section 139 of the Act as well and they are
reproduced below
