https://www.taxtmi.com/caselaws?id=65180 For the assessment year 1979-80, the Tribunal partly allowed the appeal, directing a recalculation of the penalty for the unexplained delay beyond April 1980. Regarding the assessment year 1980-81, the Tribunal upheld the cancellation of the penalty, concluding that the assessee had a reasonable cause for the delay due to disputes among directors and the Secretary's non-cooperation. The Department's appeal was dismissed, affirming that the assessee's reasons constituted sufficient cause for the late submission of the return. en-us Thu, 31 Jan 1991 00:00:00 +0530 Mon, 14 Feb 2011 10:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65180 For the assessment year 1979-80, the Tribunal partly allowed the appeal, directing a recalculation of the penalty for the unexplained delay beyond April 1980. Regarding the assessment year 1980-81, the Tribunal upheld the cancellation of the penalty, concluding that the assessee had a reasonable cause for the delay due to disputes among directors and the Secretary's non-cooperation. The Department's appeal was dismissed, affirming that the assessee's reasons constituted sufficient cause for the late submission of the return. Case-Laws Income Tax Thu, 31 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65180