https://www.taxtmi.com/caselaws?id=64955 The Tribunal upheld penalties under sections 271(1)(a) and 271(1)(b) of the Income-tax Act, dismissing all appeals by the assessee. The delays in filing returns and non-compliance with statutory notices were not justified by the assessee, failing to show reasonable cause. The penalties imposed by the Assessing Officer were confirmed, emphasizing the burden on the assessee to prove justifiable reasons for the delays and non-compliance. The Tribunal's decision affirmed the penalties for both violations for the assessment years in question. en-us Mon, 22 Jul 1991 00:00:00 +0530 Fri, 11 Feb 2011 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64955 The Tribunal upheld penalties under sections 271(1)(a) and 271(1)(b) of the Income-tax Act, dismissing all appeals by the assessee. The delays in filing returns and non-compliance with statutory notices were not justified by the assessee, failing to show reasonable cause. The penalties imposed by the Assessing Officer were confirmed, emphasizing the burden on the assessee to prove justifiable reasons for the delays and non-compliance. The Tribunal's decision affirmed the penalties for both violations for the assessment years in question. Case-Laws Income Tax Mon, 22 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64955