https://www.taxtmi.com/caselaws?id=65110 An unsigned return filed within time, later followed by a signed return after the due date, did not attract penalty under section 271(1)(a) because the defect was treated as a bona fide inadvertent mistake rather than a culpable default. The Department had treated the return as valid for nearly a year and acted on it by issuing notices under sections 143(2) and 142(1), which supported the view that the assessee intended to comply. The later delay was found to be explained by sufficient cause. Penalty was therefore cancelled and the assessee succeeded. en-us Fri, 31 Mar 1978 00:00:00 +0530 Sat, 12 Feb 2011 14:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65110 An unsigned return filed within time, later followed by a signed return after the due date, did not attract penalty under section 271(1)(a) because the defect was treated as a bona fide inadvertent mistake rather than a culpable default. The Department had treated the return as valid for nearly a year and acted on it by issuing notices under sections 143(2) and 142(1), which supported the view that the assessee intended to comply. The later delay was found to be explained by sufficient cause. Penalty was therefore cancelled and the assessee succeeded. Case-Laws Income Tax Fri, 31 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65110