https://www.taxtmi.com/caselaws?id=67470 The Appellate Tribunal ITAT Jaipur considered penalties imposed on a Registered Firm running a cinema for delayed filing of returns due to family disputes and ongoing litigation. The Tribunal recognized reasonable causes for the delays, leading to the waiver of penalties for certain assessment years up to 30-6-1982. The recalculated penalties were based on practical challenges faced by the firm, resulting in the allowance of some appeals and partial allowance of others. The judgment highlighted the importance of practical considerations in tax compliance matters, ultimately emphasizing the impact of family disputes on timely tax filing. en-us Sun, 24 Feb 1991 00:00:00 +0530 Thu, 10 Mar 2011 17:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67470 The Appellate Tribunal ITAT Jaipur considered penalties imposed on a Registered Firm running a cinema for delayed filing of returns due to family disputes and ongoing litigation. The Tribunal recognized reasonable causes for the delays, leading to the waiver of penalties for certain assessment years up to 30-6-1982. The recalculated penalties were based on practical challenges faced by the firm, resulting in the allowance of some appeals and partial allowance of others. The judgment highlighted the importance of practical considerations in tax compliance matters, ultimately emphasizing the impact of family disputes on timely tax filing. Case-Laws Income Tax Sun, 24 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67470