https://www.taxtmi.com/caselaws?id=160682 Penalty for delayed tax payment and late return filing cannot be imposed mechanically; it requires proper consideration of the assessee's explanation and surrounding circumstances. The Court noted that a short delay, payment before year-end, and the absence of contumacious conduct or deliberate defiance weighed against automatic penalty. It also criticised cyclostyled orders, contradictory reasoning, and reliance on matters not communicated to the assessee, reflecting non-application of mind. The matter was remitted for fresh consideration on whether any penalty was warranted and, if so, for lawful determination of the quantum. en-us Tue, 22 Aug 2000 00:00:00 +0530 Sat, 21 Dec 2013 18:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160682 Penalty for delayed tax payment and late return filing cannot be imposed mechanically; it requires proper consideration of the assessee's explanation and surrounding circumstances. The Court noted that a short delay, payment before year-end, and the absence of contumacious conduct or deliberate defiance weighed against automatic penalty. It also criticised cyclostyled orders, contradictory reasoning, and reliance on matters not communicated to the assessee, reflecting non-application of mind. The matter was remitted for fresh consideration on whether any penalty was warranted and, if so, for lawful determination of the quantum. Case-Laws VAT and Sales Tax Tue, 22 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160682