https://www.taxtmi.com/caselaws?id=67341 The Appellate Tribunal ITAT Jabalpur allowed the appeal against the penalty imposed under section 271(1)(A) by the ITO, which was confirmed by the AAC. The Tribunal found that there was sufficient cause to cancel the penalty due to doubts about the alleged default in filing the return for the assessment year 1970-71. The decision was based on the examination of circumstantial evidence and the absence of documented proof of filing, leading to the conclusion that the penalty was not warranted in this case. en-us Mon, 26 Feb 1979 00:00:00 +0530 Thu, 10 Mar 2011 11:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67341 The Appellate Tribunal ITAT Jabalpur allowed the appeal against the penalty imposed under section 271(1)(A) by the ITO, which was confirmed by the AAC. The Tribunal found that there was sufficient cause to cancel the penalty due to doubts about the alleged default in filing the return for the assessment year 1970-71. The decision was based on the examination of circumstantial evidence and the absence of documented proof of filing, leading to the conclusion that the penalty was not warranted in this case. Case-Laws Income Tax Mon, 26 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67341