https://www.taxtmi.com/caselaws?id=64638 An HUF was found to have reasonable cause for not filing an advance tax estimate where the karta was seriously ill and later died, and no material discredited that explanation. The factual record did not support a finding that the karta was able to attend to the assessee's income-tax affairs, so the omission was not treated as wilful or unexplained. On that basis, penalty under section 273(c) was held not justified. en-us Sat, 09 Jun 1979 00:00:00 +0530 Wed, 09 Feb 2011 11:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64638 An HUF was found to have reasonable cause for not filing an advance tax estimate where the karta was seriously ill and later died, and no material discredited that explanation. The factual record did not support a finding that the karta was able to attend to the assessee's income-tax affairs, so the omission was not treated as wilful or unexplained. On that basis, penalty under section 273(c) was held not justified. Case-Laws Income Tax Sat, 09 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64638