https://www.taxtmi.com/caselaws?id=218126 The ITAT allowed the appeal, overturning the penalty imposed under section 271(1)(c) of the Income Tax Act due to the absence of evidence of inaccurate particulars of income. The delay in filing the appeal was not condoned, emphasizing the appellant's responsibility for timely compliance. en-us Wed, 18 Jul 2012 00:00:00 +0530 Tue, 25 Sep 2012 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218126 The ITAT allowed the appeal, overturning the penalty imposed under section 271(1)(c) of the Income Tax Act due to the absence of evidence of inaccurate particulars of income. The delay in filing the appeal was not condoned, emphasizing the appellant's responsibility for timely compliance. Case-Laws Income Tax Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218126