https://www.taxtmi.com/caselaws?id=14049 Reasonable cause existed for delay in filing the return and completing the tax audit where the assessee's books were impounded by the Department and remained in its custody. The assessee sought photostat copies, but they were supplied only later; the audit and return filing followed thereafter. On these facts, the delay was attributable to the Department rather than the assessee, so penalty under section 44AB of the Income-tax Act, 1961 was not justified. en-us Tue, 10 Jul 2001 00:00:00 +0530 Tue, 07 Jul 2009 18:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14049 Reasonable cause existed for delay in filing the return and completing the tax audit where the assessee's books were impounded by the Department and remained in its custody. The assessee sought photostat copies, but they were supplied only later; the audit and return filing followed thereafter. On these facts, the delay was attributable to the Department rather than the assessee, so penalty under section 44AB of the Income-tax Act, 1961 was not justified. Case-Laws Income Tax Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14049