https://www.taxtmi.com/caselaws?id=67653 The Tribunal held that there were reasonable causes for the delay in filing the return, citing the illness and subsequent death of the Karta of the Hindu Undivided Family as justifiable reasons. The Tribunal found that the burden of proof was met by the assessee, and the penalty under Section 271(1)(a) of the Income Tax Act, 1961, was cancelled. The appeal was allowed, overturning the penalty order imposed by the Income Tax Officer. en-us Thu, 01 Jan 1976 00:00:00 +0530 Sat, 12 Mar 2011 11:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67653 The Tribunal held that there were reasonable causes for the delay in filing the return, citing the illness and subsequent death of the Karta of the Hindu Undivided Family as justifiable reasons. The Tribunal found that the burden of proof was met by the assessee, and the penalty under Section 271(1)(a) of the Income Tax Act, 1961, was cancelled. The appeal was allowed, overturning the penalty order imposed by the Income Tax Officer. Case-Laws Income Tax Thu, 01 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67653