https://www.taxtmi.com/caselaws?id=76370 The court upheld the penalty imposed under section 271(1)(a) of the Income-tax Act for late filing of returns for assessment years 1983-84 and 1984-85, finding no reasonable cause for the delay. The assessee's claim of a partner's health condition as a reason for delay was partially allowed for an extension, but the court denied further extension due to lack of evidence supporting prolonged health issues. The court concluded that no additional extension could be granted beyond the period allowed by the Tribunal, directing the judgment to be sent back for further action. en-us Fri, 27 Apr 2007 00:00:00 +0530 Tue, 22 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76370 The court upheld the penalty imposed under section 271(1)(a) of the Income-tax Act for late filing of returns for assessment years 1983-84 and 1984-85, finding no reasonable cause for the delay. The assessee's claim of a partner's health condition as a reason for delay was partially allowed for an extension, but the court denied further extension due to lack of evidence supporting prolonged health issues. The court concluded that no additional extension could be granted beyond the period allowed by the Tribunal, directing the judgment to be sent back for further action. Case-Laws Income Tax Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76370