https://www.taxtmi.com/caselaws?id=63395 The Tribunal found that the assessee had reasonable cause for the delay in filing wealth-tax returns for the assessment years 1970-71 to 1975-76 due to her circumstances. The imposed penalties under section 18(1)(a) were canceled. Additionally, penalties for delay in furnishing returns in response to notice under section 17 for the assessment years 1973-74 and 1974-75 were also canceled as there was no concealment, and the matter was brought to the attention of the WTO. The assessee's appeals were allowed, and the revenue's appeals were dismissed. en-us Tue, 20 Jan 1987 00:00:00 +0530 Sat, 29 Jan 2011 17:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63395 The Tribunal found that the assessee had reasonable cause for the delay in filing wealth-tax returns for the assessment years 1970-71 to 1975-76 due to her circumstances. The imposed penalties under section 18(1)(a) were canceled. Additionally, penalties for delay in furnishing returns in response to notice under section 17 for the assessment years 1973-74 and 1974-75 were also canceled as there was no concealment, and the matter was brought to the attention of the WTO. The assessee's appeals were allowed, and the revenue's appeals were dismissed. Case-Laws Wealth-tax Tue, 20 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63395