https://www.taxtmi.com/caselaws?id=64689 The penalty imposed under section 271(1)(a) of the IT Act for delay in filing the return of income was deleted by the Commissioner and upheld by the Appellate Tribunal. The Commissioner found that the Revenue failed to prove deliberate default, considering the reasons provided by the assessee, such as personal difficulties and changes in accountants. The Tribunal agreed, emphasizing the need for the Revenue to establish contumacious default. The penalty was deemed unjustified, and the appeal was dismissed, following the precedent set in Shakuntla Mehra vs. CWT. en-us Thu, 24 Apr 1986 00:00:00 +0530 Wed, 09 Feb 2011 13:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64689 The penalty imposed under section 271(1)(a) of the IT Act for delay in filing the return of income was deleted by the Commissioner and upheld by the Appellate Tribunal. The Commissioner found that the Revenue failed to prove deliberate default, considering the reasons provided by the assessee, such as personal difficulties and changes in accountants. The Tribunal agreed, emphasizing the need for the Revenue to establish contumacious default. The penalty was deemed unjustified, and the appeal was dismissed, following the precedent set in Shakuntla Mehra vs. CWT. Case-Laws Income Tax Thu, 24 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64689