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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
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<h1>Appeals allowed for penalty under section 271(1)(a) due to workload, no extension sought.</h1> The appeals were allowed against the penalty imposed under section 271(1)(a) for the assessment years 1967-68 and 1968-69 for a firm. The court found that ... - The appeals were against the penalty under s. 271(1)(a) for the asst. yrs. 1967-68 and 1968-69 for a firm. The delay in filing returns was due to heavy work and auditing volume, not conscious disregard. No evidence of application for extension of time. Appeals allowed.