https://www.taxtmi.com/caselaws?id=70939 Penalty for delayed filing of an income-tax return under section 271(1)(a) was not sustainable where a partner could not determine her share income until the partnership firms filed their returns. Filing the individual return soon after the firms' returns demonstrated a genuine inability to comply earlier and established reasonable cause for the delay. Prior instances of belated filing did not determine liability for the relevant assessment year once reasonable cause existed. The penalty was therefore deleted. 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 Penalty for delayed filing of an income-tax return under section 271(1)(a) was not sustainable where a partner could not determine her share income until the partnership firms filed their returns. Filing the individual return soon after the firms' returns demonstrated a genuine inability to comply earlier and established reasonable cause for the delay. Prior instances of belated filing did not determine liability for the relevant assessment year once reasonable cause existed. The penalty was therefore deleted. Case-Laws Income Tax Tue, 23 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70939