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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court upholds partner's ignorance as reasonable excuse for non-filing income estimates under</h1> The High Court dismissed the Revenue's petition seeking a direction to refer questions related to non-filing of income estimates under the Income Tax Act. ... Advance Tax, Penalty The High Court dismissed the Revenue's petition seeking a direction to refer questions related to non-filing of income estimates under the Income Tax Act. The Court upheld the Tribunal's decision that ignorance of income by the firm constituted a reasonable excuse for the partner not filing estimates, leading to the cancellation of the penalty. The petition was dismissed with no order as to costs.

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