https://www.taxtmi.com/caselaws?id=68918 Serious illness supported by a medical certificate can constitute sufficient cause for failure to produce evidence and file returns in time under the Tamil Nadu Agricultural Income-tax Act. Where the record showed that the assessee was under treatment for a fracture after a car accident and was genuinely unable to attend or communicate, the explanation was treated as adequate. The refusal to reopen the assessments was therefore unsustainable, and the assessments were directed to be reopened so the assessee could file returns and substantiate them with evidence. en-us Tue, 22 Jan 1980 00:00:00 +0530 Sat, 02 Apr 2011 13:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68918 Serious illness supported by a medical certificate can constitute sufficient cause for failure to produce evidence and file returns in time under the Tamil Nadu Agricultural Income-tax Act. Where the record showed that the assessee was under treatment for a fracture after a car accident and was genuinely unable to attend or communicate, the explanation was treated as adequate. The refusal to reopen the assessments was therefore unsustainable, and the assessments were directed to be reopened so the assessee could file returns and substantiate them with evidence. Case-Laws Income Tax Tue, 22 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68918