https://www.taxtmi.com/caselaws?id=62542 The Tribunal held that the delay in filing tax returns without reasonable cause led to the restoration of penalties imposed by the assessing officer for the assessment years in question. The appeals of the revenue were allowed, and the cross objections filed by the assessees were deemed non-maintainable. The Tribunal emphasized the assessees' responsibility to file returns and rejected reasons such as illness of the counsel or rush of work as valid excuses for delays. en-us Tue, 14 May 1991 00:00:00 +0530 Thu, 20 Jan 2011 13:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62542 The Tribunal held that the delay in filing tax returns without reasonable cause led to the restoration of penalties imposed by the assessing officer for the assessment years in question. The appeals of the revenue were allowed, and the cross objections filed by the assessees were deemed non-maintainable. The Tribunal emphasized the assessees' responsibility to file returns and rejected reasons such as illness of the counsel or rush of work as valid excuses for delays. Case-Laws Income Tax Tue, 14 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62542