https://www.taxtmi.com/caselaws?id=63156 The appeals against penalties under section 271(1)(A) of the IT Act for the assessment years 1976-77 and 1977-78 were dismissed. The Tribunal upheld the penalties imposed by the ITO and confirmed by the AAC, finding no reasonable cause for the delays in filing the returns. Despite arguments presented by the assessee's counsel citing various reasons for the delays, including illness and illiteracy of heirs, the Tribunal found no merit in these claims and affirmed the lower authorities' decisions, maintaining the penalties in place. en-us Tue, 04 Aug 1987 00:00:00 +0530 Fri, 28 Jan 2011 11:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63156 The appeals against penalties under section 271(1)(A) of the IT Act for the assessment years 1976-77 and 1977-78 were dismissed. The Tribunal upheld the penalties imposed by the ITO and confirmed by the AAC, finding no reasonable cause for the delays in filing the returns. Despite arguments presented by the assessee's counsel citing various reasons for the delays, including illness and illiteracy of heirs, the Tribunal found no merit in these claims and affirmed the lower authorities' decisions, maintaining the penalties in place. Case-Laws Income Tax Tue, 04 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63156