https://www.taxtmi.com/caselaws?id=69282 Penalty for belated filing of a return under section 271(1)(a) was treated as unsustainable where the record showed reasonable cause for the delay. The show-cause noticee died before giving an explanation, and his widow stated that he had suffered from serious heart trouble during the relevant period. The material also indicated deteriorating health and death shortly afterwards. On these facts, the delay could not be characterised as one without reasonable cause, and the penalty was cancelled in favour of the assessee. en-us Thu, 14 Feb 1980 00:00:00 +0530 Wed, 06 Apr 2011 11:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69282 Penalty for belated filing of a return under section 271(1)(a) was treated as unsustainable where the record showed reasonable cause for the delay. The show-cause noticee died before giving an explanation, and his widow stated that he had suffered from serious heart trouble during the relevant period. The material also indicated deteriorating health and death shortly afterwards. On these facts, the delay could not be characterised as one without reasonable cause, and the penalty was cancelled in favour of the assessee. Case-Laws Income Tax Thu, 14 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69282