https://www.taxtmi.com/caselaws?id=66985 Penalty for delay in filing the return under section 271(1)(a) was held unsustainable where the assessee showed reasonable cause. The delay was explained by serious disputes between the partners and the illness and death of their mother. The same explanation had already been accepted on identical facts for an earlier assessment year, and the delay in the year under appeal was no greater. On those facts, the assessee was treated as having been prevented by reasonable cause from filing the return within time, and the penalty was cancelled. en-us Mon, 29 Sep 1980 00:00:00 +0530 Tue, 08 Mar 2011 16:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66985 Penalty for delay in filing the return under section 271(1)(a) was held unsustainable where the assessee showed reasonable cause. The delay was explained by serious disputes between the partners and the illness and death of their mother. The same explanation had already been accepted on identical facts for an earlier assessment year, and the delay in the year under appeal was no greater. On those facts, the assessee was treated as having been prevented by reasonable cause from filing the return within time, and the penalty was cancelled. Case-Laws Income Tax Mon, 29 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66985