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<h1>High Court upholds cancellation of penalty citing reasonable cause for delay in filing return</h1> The High Court of Madras upheld the Tribunal's decision to cancel the penalty under section 271(1)(a) for the assessment year 1970-71, citing the ... Penalty The High Court of Madras considered a case regarding the cancellation of a penalty under section 271(1)(a) for the assessment year 1970-71. The Tribunal had cancelled the penalty based on the assessee's reasonable cause for delay in filing the return, which was attributed to the shock of the assessee's wife's death. The High Court upheld the Tribunal's decision, stating that the finding of reasonable cause for the delay in filing the return was a factual determination that could not be overturned.
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