Law to be applied for penalty is the law, when default is committed and not the law for assessment year when return is filed. Like if income is concealed the offence is committed when return is filed. Hence law applicable on day of filing return to apply. Brij Mohan 120 ITR 1, Rameshwar 130 ITR 51.
If income concealed in original return and then in response to section 148, again same return filed, there is no fresh concealment. Hence penal Provision on original return to apply. (Ram Achal Ram Sewak 106 ITR 144(All))
As per Article 20 of the Constitution, no person shall be subjected to penalty greater than that which might have been inflicted under the law in force at the commission of offence.
If income concealed in original return and then in response to section 148, again same return filed, there is no fresh concealment. Hence penal Provision on original return to apply. (Ram Achal Ram Sewak 106 ITR 144(All))
As per Article 20 of the Constitution, no person shall be subjected to penalty greater than that which might have been inflicted under the law in force at the commission of offence.
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