https://www.taxtmi.com/caselaws?id=70939 Delay in filing a return under section 271(1)(a) was considered justified where the assessee's share income from partnership firms was not available until those firms filed their returns. The note states that the assessee filed her return soon after the firms reported their income, showing a genuine inability to file earlier because the relevant share income was unavailable. On that basis, reasonable cause was accepted for the year in question, and earlier belated filing conduct was treated as not decisive. The penalty was therefore held unsustainable. en-us Tue, 23 Jan 1990 00:00:00 +0530 Wed, 20 Apr 2011 12:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70939 Delay in filing a return under section 271(1)(a) was considered justified where the assessee's share income from partnership firms was not available until those firms filed their returns. The note states that the assessee filed her return soon after the firms reported their income, showing a genuine inability to file earlier because the relevant share income was unavailable. On that basis, reasonable cause was accepted for the year in question, and earlier belated filing conduct was treated as not decisive. The penalty was therefore held unsustainable. Case-Laws Income Tax Tue, 23 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70939