https://www.taxtmi.com/caselaws?id=64835 The Tribunal upheld the penalty imposed under section 271(1)(a) of the IT Act, 1961 for late filing of income tax returns, rejecting the appeals due to insufficient evidence supporting the reasons for the delay and the alleged negligence of the counsel. The burden of responsibility for filing returns was emphasized to be shared between the assessee and their counsel, with the Tribunal highlighting the necessity of active involvement from the assessee in the filing process. The lack of concrete evidence and valid reasons for the delay led to the dismissal of the appeals. en-us Tue, 25 Jul 2000 00:00:00 +0530 Thu, 10 Feb 2011 15:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64835 The Tribunal upheld the penalty imposed under section 271(1)(a) of the IT Act, 1961 for late filing of income tax returns, rejecting the appeals due to insufficient evidence supporting the reasons for the delay and the alleged negligence of the counsel. The burden of responsibility for filing returns was emphasized to be shared between the assessee and their counsel, with the Tribunal highlighting the necessity of active involvement from the assessee in the filing process. The lack of concrete evidence and valid reasons for the delay led to the dismissal of the appeals. Case-Laws Income Tax Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64835