https://www.taxtmi.com/caselaws?id=16520 The court upheld penalties imposed on a minor for delayed filing of returns under section 271(1)(a) of the Income-tax Act, 1961. It held that the guardian is responsible for filing returns on behalf of the minor and penalties can be imposed during the minor's period. The court justified penalties imposed after the minor became a major to prevent income assessment evasion. The assessee failed to provide adequate explanations for delays in filing returns for certain assessment years, leading to the court affirming the Tribunal's decision to uphold penalties for those years. Costs were not awarded in the case. en-us Wed, 26 Nov 1997 00:00:00 +0530 Tue, 08 Sep 2009 12:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16520 The court upheld penalties imposed on a minor for delayed filing of returns under section 271(1)(a) of the Income-tax Act, 1961. It held that the guardian is responsible for filing returns on behalf of the minor and penalties can be imposed during the minor's period. The court justified penalties imposed after the minor became a major to prevent income assessment evasion. The assessee failed to provide adequate explanations for delays in filing returns for certain assessment years, leading to the court affirming the Tribunal's decision to uphold penalties for those years. Costs were not awarded in the case. Case-Laws Income Tax Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16520