https://www.taxtmi.com/caselaws?id=333482 HC allowed the writ, set aside penalties levied under s.271F for all assessment years, and decided in favour of the assessee. The court accepted the taxpayer's representation that non-filing immediately after notice under s.153A was due to ill-health and surgery, noting the Revenue had acted on that representation (including supplying seized document copies). No finding of falsehood was recorded, so the cause was held reasonable and negated penalty liability. Vague personal allegations against the officer were dismissed, and an inadvertent caption error on the counter-affidavit was excused. en-us Tue, 04 Oct 2016 00:00:00 +0530 Sat, 25 Oct 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333482 HC allowed the writ, set aside penalties levied under s.271F for all assessment years, and decided in favour of the assessee. The court accepted the taxpayer's representation that non-filing immediately after notice under s.153A was due to ill-health and surgery, noting the Revenue had acted on that representation (including supplying seized document copies). No finding of falsehood was recorded, so the cause was held reasonable and negated penalty liability. Vague personal allegations against the officer were dismissed, and an inadvertent caption error on the counter-affidavit was excused. Case-Laws Income Tax Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333482