https://www.taxtmi.com/caselaws?id=17478 The High Court upheld the legality of penalties imposed on the guardian, not the minor, under section 271(1)(a) of the Income-tax Act, 1961, for delayed filing of returns. It ruled that the penalties were justified, emphasizing that procedural fairness was maintained as the guardian was given a reasonable opportunity to respond. The Court disagreed with the Tribunal's decision to cancel the penalties, confirming that the penalties were correctly imposed on the guardian and not the minor. The outcome favored the Department, affirming the imposition of penalties in this case. en-us Tue, 21 Jan 1997 00:00:00 +0530 Tue, 22 Sep 2009 15:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17478 The High Court upheld the legality of penalties imposed on the guardian, not the minor, under section 271(1)(a) of the Income-tax Act, 1961, for delayed filing of returns. It ruled that the penalties were justified, emphasizing that procedural fairness was maintained as the guardian was given a reasonable opportunity to respond. The Court disagreed with the Tribunal's decision to cancel the penalties, confirming that the penalties were correctly imposed on the guardian and not the minor. The outcome favored the Department, affirming the imposition of penalties in this case. Case-Laws Income Tax Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17478