https://www.taxtmi.com/caselaws?id=62501 The Tribunal upheld penalties imposed under s. 272A(2)(c) of IT Act for late filing of annual returns by the State of Orissa represented by Executive Engineer, PH Division, for asst. yrs. 1996-97 and 1997-98. Despite arguments for leniency due to difficulties, the Tribunal emphasized the need for timely compliance and rejected the appeals. The decision serves as a reminder that all entities, including government officials, must fulfill tax obligations promptly without expecting special treatment, especially when there is a history of non-compliance and no valid reason for delays. en-us Thu, 25 Mar 2004 00:00:00 +0530 Thu, 20 Jan 2011 11:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62501 The Tribunal upheld penalties imposed under s. 272A(2)(c) of IT Act for late filing of annual returns by the State of Orissa represented by Executive Engineer, PH Division, for asst. yrs. 1996-97 and 1997-98. Despite arguments for leniency due to difficulties, the Tribunal emphasized the need for timely compliance and rejected the appeals. The decision serves as a reminder that all entities, including government officials, must fulfill tax obligations promptly without expecting special treatment, especially when there is a history of non-compliance and no valid reason for delays. Case-Laws Income Tax Thu, 25 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62501