https://www.taxtmi.com/caselaws?id=69796 Penalty for delayed filing of returns under section 271(1)(a) was examined on the assessee's explanation of illness and difficulty in securing particulars and cooperation from the employer and related persons. The Tribunal accepted that these circumstances explained part of the delay, but held that the inaction after the relevant cut-off dates was not fully justified. On that basis, the delay for one assessment year was treated as explained and the penalty cancelled, while for the other two assessment years the delay period was reduced and the penalty sustained only to that limited extent. en-us Tue, 17 Feb 1981 00:00:00 +0530 Tue, 12 Apr 2011 11:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69796 Penalty for delayed filing of returns under section 271(1)(a) was examined on the assessee's explanation of illness and difficulty in securing particulars and cooperation from the employer and related persons. The Tribunal accepted that these circumstances explained part of the delay, but held that the inaction after the relevant cut-off dates was not fully justified. On that basis, the delay for one assessment year was treated as explained and the penalty cancelled, while for the other two assessment years the delay period was reduced and the penalty sustained only to that limited extent. Case-Laws Income Tax Tue, 17 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69796