https://www.taxtmi.com/caselaws?id=194507 Penalty for failure to comply with a notice under section 133(6) of the Income-tax Act, 1961 was deleted because the assessee showed reasonable cause for the delay. The explanation that the branch computer server had failed was accepted in the penalty proceedings, and on those facts the default fell within the protection of section 273B. As reasonable cause was established, penalty under section 272A(2)(c) could not be sustained. The stated ratio is that where a taxpayer proves reasonable cause for non-compliance, section 273B bars imposition of the corresponding penalty. en-us Tue, 28 Jul 2015 00:00:00 +0530 Mon, 11 Sep 2017 21:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194507 Penalty for failure to comply with a notice under section 133(6) of the Income-tax Act, 1961 was deleted because the assessee showed reasonable cause for the delay. The explanation that the branch computer server had failed was accepted in the penalty proceedings, and on those facts the default fell within the protection of section 273B. As reasonable cause was established, penalty under section 272A(2)(c) could not be sustained. The stated ratio is that where a taxpayer proves reasonable cause for non-compliance, section 273B bars imposition of the corresponding penalty. Case-Laws Income Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194507