https://www.taxtmi.com/caselaws?id=61999 The tribunal canceled the penalty imposed on a firm of Abkari Contractors for delayed filing of the income tax return due to the managing partner's involvement in criminal proceedings, which significantly disrupted operations. Despite the firm's history of delayed filings, the tribunal considered the unique circumstances and the impact of the criminal case, ultimately allowing the appeal and canceling the penalty under section 271(1)(a) of the Income-tax Act, 1961. en-us Tue, 02 Nov 1993 00:00:00 +0530 Mon, 17 Jan 2011 15:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61999 The tribunal canceled the penalty imposed on a firm of Abkari Contractors for delayed filing of the income tax return due to the managing partner's involvement in criminal proceedings, which significantly disrupted operations. Despite the firm's history of delayed filings, the tribunal considered the unique circumstances and the impact of the criminal case, ultimately allowing the appeal and canceling the penalty under section 271(1)(a) of the Income-tax Act, 1961. Case-Laws Income Tax Tue, 02 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61999