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1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
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of <h1>Appeal accepted for penalty under section 271(1)(a) due to reasonable cause</h1> The Appellate Tribunal allowed the appeal against a penalty imposed under section 271(1)(a) for the assessment year 1968-69, citing reasonable cause for ... - The appeal was against a penalty under section 271(1)(a) for assessment year 1968-69. The appellant faced delays in filing the return due to floods and reconstruction of records. The Appellate Tribunal canceled the penalty, citing reasonable cause for the delay. The appeal was allowed.
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