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of <h1>Elderly Taxpayer Granted Relief for Late Filings</h1> The appeals were related to wealth tax returns filed for the assessment years 1972-73 and 1973-74. The assessee, an illiterate old man, filed the returns ... - The appeals were related to wealth tax returns filed for the assessment years 1972-73 and 1973-74. The assessee, an illiterate old man, filed the returns late due to ignorance of the law and health issues. The Tribunal found reasonable cause for the delays and cancelled the imposed penalties. The appeals were allowed. (Case: Appellate Tribunal ITAT Jaipur, Citation: 1980 (4) TMI 161 - ITAT Jaipur)
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