Section 139

Sec. 276CC, Sec. 278E, Section 139, Section 142, Section 144, Section 148

S.C : Benefit of proviso to section 276CC is available only to voluntary filing of return as required under Section 139(1) and said proviso would not apply after detection of failure to file return and after a notice under section 142(1)(i) or section 148 is issued calling for filing of return of income

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Supreme Court Of India Sasi Enterprises vs. ACIT Assessment Years : 1991-92 To 1993-94 Section : 276CC, 139, 142, 148,

Sec. 139A, Section 272B

Allahabad H.C : Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in deleting the penalty of Rs.34,30,000/-levied U/s 272-B of the Act by ignoring that there was no reasonable cause preventing the assessee to obtain and quote PAN of the deductees as provided u/s 139-A(5B) of the Act.

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High Court Of Allahabad CIT vs. Gail (India) Ltd. Assessment Year : 2003-04 Section : 139A, 272B Sunil Ambwani And Surya

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