https://www.taxtmi.com/caselaws?id=71155 The Tribunal upheld the penalty for the assessment year 1969-70 due to discrepancies in the Receipt Clerk's presence on the date of receipt issuance, indicating the return was not filed on time. However, the penalty for the assessment year 1968-69 was cancelled as evidence and attendance records of the Receipt Clerk supported timely filing. The decision underscored the importance of verifying document authenticity and the need for credible evidence in assessing timely filing claims. One appeal was allowed, and the other was dismissed based on individual merit and evidence credibility. en-us Tue, 20 Feb 1979 00:00:00 +0530 Thu, 21 Apr 2011 16:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71155 The Tribunal upheld the penalty for the assessment year 1969-70 due to discrepancies in the Receipt Clerk's presence on the date of receipt issuance, indicating the return was not filed on time. However, the penalty for the assessment year 1968-69 was cancelled as evidence and attendance records of the Receipt Clerk supported timely filing. The decision underscored the importance of verifying document authenticity and the need for credible evidence in assessing timely filing claims. One appeal was allowed, and the other was dismissed based on individual merit and evidence credibility. Case-Laws Income Tax Tue, 20 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71155