https://www.taxtmi.com/caselaws?id=65705 Penalty for delayed filing of returns under section 271(1)(a) was held unjustified where the assessee showed that the delay arose from hostilities, disruption of business, illness of a partner, and resulting business chaos. On the facts recorded, the delay was beyond the assessee's control and was not a deliberate or wilful default. The Revenue failed to establish absence of reasonable cause, so the penalty was cancelled. en-us Fri, 07 Apr 1978 00:00:00 +0530 Fri, 18 Feb 2011 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65705 Penalty for delayed filing of returns under section 271(1)(a) was held unjustified where the assessee showed that the delay arose from hostilities, disruption of business, illness of a partner, and resulting business chaos. On the facts recorded, the delay was beyond the assessee's control and was not a deliberate or wilful default. The Revenue failed to establish absence of reasonable cause, so the penalty was cancelled. Case-Laws Income Tax Fri, 07 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65705