https://www.taxtmi.com/caselaws?id=26486 Penalty for late filing of a return under the Indian Income-tax Act, 1922 could be imposed by the Appellate Assistant Commissioner under section 28, and section 31 did not exclude that jurisdiction. An alleged partition of a Hindu undivided family did not defeat penalty where it had not been recognised by an order under section 25A; in the absence of statutory recognition, the family continued to be treated as a Hindu undivided family. Reasonable cause for delay and waiver of penalty were not established on the material available, so the penalty defence failed. en-us Thu, 29 Aug 1985 00:00:00 +0530 Fri, 05 Feb 2010 13:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26486 Penalty for late filing of a return under the Indian Income-tax Act, 1922 could be imposed by the Appellate Assistant Commissioner under section 28, and section 31 did not exclude that jurisdiction. An alleged partition of a Hindu undivided family did not defeat penalty where it had not been recognised by an order under section 25A; in the absence of statutory recognition, the family continued to be treated as a Hindu undivided family. Reasonable cause for delay and waiver of penalty were not established on the material available, so the penalty defence failed. Case-Laws Income Tax Thu, 29 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26486