https://www.taxtmi.com/caselaws?id=25771 Mere error in calculating the period of delay in filing a return does not, by itself, justify setting aside an entire penalty for late filing. The High Court held that the Tribunal had relied only on the difference between a 23-month and 25-month delay, but had not examined the assessee's alternative plea of sufficient cause. Since the question of sufficient cause was still necessary for a final decision on penalty, the cancellation of the penalty on the computation error alone was not justified. en-us Tue, 10 Dec 1985 00:00:00 +0530 Sat, 30 Jan 2010 17:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25771 Mere error in calculating the period of delay in filing a return does not, by itself, justify setting aside an entire penalty for late filing. The High Court held that the Tribunal had relied only on the difference between a 23-month and 25-month delay, but had not examined the assessee's alternative plea of sufficient cause. Since the question of sufficient cause was still necessary for a final decision on penalty, the cancellation of the penalty on the computation error alone was not justified. Case-Laws Income Tax Tue, 10 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25771