https://www.taxtmi.com/caselaws?id=63432 The Tribunal upheld penalties under section 271(1)(a) for assessment years 1982-83 and 1984-85, dismissing appeals challenging the penalties. The delay in filing returns due to the Chartered Accountant's illness was deemed unjustified, emphasizing the duty to comply with legal obligations despite counsel's absence. The Tribunal rejected arguments citing illness as a reasonable cause for delay, emphasizing the deterrent nature of penalties for ensuring compliance. Previous Tribunal orders and excess advance-tax payment were found insufficient defenses against penalties, with the Tribunal affirming lower authorities' decisions and upholding the penalties for the respective assessment years. en-us Tue, 07 May 1991 00:00:00 +0530 Sat, 29 Jan 2011 18:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63432 The Tribunal upheld penalties under section 271(1)(a) for assessment years 1982-83 and 1984-85, dismissing appeals challenging the penalties. The delay in filing returns due to the Chartered Accountant's illness was deemed unjustified, emphasizing the duty to comply with legal obligations despite counsel's absence. The Tribunal rejected arguments citing illness as a reasonable cause for delay, emphasizing the deterrent nature of penalties for ensuring compliance. Previous Tribunal orders and excess advance-tax payment were found insufficient defenses against penalties, with the Tribunal affirming lower authorities' decisions and upholding the penalties for the respective assessment years. Case-Laws Income Tax Tue, 07 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63432