https://www.taxtmi.com/caselaws?id=27329 The High Court of Rajasthan held that disputes or non-cooperation among partners of an assessee firm did not constitute "reasonable cause" for the delay in filing the income tax return. Despite internal conflicts, the court emphasized the firm's obligation to timely file returns, ruling in favor of the Revenue and against the assessee. The court found that the responsibility to file returns rested with the firm, regardless of partnership disputes. The court concluded that the delay in filing the return lacked reasonable cause, leading to a ruling against the assessee, who was instructed to bear their own costs. en-us Wed, 07 Mar 1984 00:00:00 +0530 Fri, 12 Feb 2010 11:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27329 The High Court of Rajasthan held that disputes or non-cooperation among partners of an assessee firm did not constitute "reasonable cause" for the delay in filing the income tax return. Despite internal conflicts, the court emphasized the firm's obligation to timely file returns, ruling in favor of the Revenue and against the assessee. The court found that the responsibility to file returns rested with the firm, regardless of partnership disputes. The court concluded that the delay in filing the return lacked reasonable cause, leading to a ruling against the assessee, who was instructed to bear their own costs. Case-Laws Income Tax Wed, 07 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27329