Abhimanyu Sharma vs Union Of India And Another on 4 November, 2019
assesses covered under Clause(a) of Explanation
2 to sub section (1) of Section 139 of the Income tax Act. 1961 from ... Prohibition, restraining the respondents from collecting fee/ fine as
provided under section 234F of the Income Tax Act, 1961 for delay in filing the
income