https://www.taxtmi.com/caselaws?id=159589 A penalty order for late filing of returns was not invalidated merely because the assessing authority cited the wrong source provision, since the levy was otherwise made under the correct penalty provision and no prejudice was shown; the saving clause for defects in form or omission applied. However, the assessee's reasonable or sufficient cause for the delay had not been decided by the appellate authority, and that factual issue remained material to the exercise of penalty discretion. The matter was therefore remanded for fresh determination on sufficient cause, while the legality of the penalty provision itself was upheld in principle. en-us Thu, 13 Sep 1990 00:00:00 +0530 Wed, 27 Nov 2013 17:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159589 A penalty order for late filing of returns was not invalidated merely because the assessing authority cited the wrong source provision, since the levy was otherwise made under the correct penalty provision and no prejudice was shown; the saving clause for defects in form or omission applied. However, the assessee's reasonable or sufficient cause for the delay had not been decided by the appellate authority, and that factual issue remained material to the exercise of penalty discretion. The matter was therefore remanded for fresh determination on sufficient cause, while the legality of the penalty provision itself was upheld in principle. Case-Laws VAT and Sales Tax Thu, 13 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159589