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Section 2763 Section 276C3 Section 139(1)3 Section 271(1)(a)2 Section 139(4)2 Section 1322

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

Crl.A. No.-001260-001261 - 1997Supreme Court16 Feb 2004

For Respondent: Commissioner of Income Tax and Anr

Section 139(1)Section 139(4)Section 143(3)Section 271(1)(a)Section 276Section 276C

68,039/- is based on no evidence and is contrary to the materials on record. 4. The petitioners in reply to show cause notice issued pleaded that the delay in submission of http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 3 of 13 returns was unavoidable, because their share of profit from the firm in which they were partners

P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE

Appeals are allowed