https://www.taxtmi.com/caselaws?id=35707 The court upheld the imposition of penalties under section 271(1)(a) alongside interest under section 139(1)(iii) for delays in filing returns, emphasizing that such imposition does not constitute double penalty if the delay lacked a reasonable cause. Penalties under section 271(1)(a) can be imposed even if returns are filed within the extended time under section 139(4) if the delay is unjustified. The burden of proof lies with the assessee to establish a reasonable cause for the delay. The judgment favored the revenue, and the assessee was directed to bear the costs. en-us Tue, 02 May 1978 00:00:00 +0530 Tue, 16 Mar 2010 12:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35707 The court upheld the imposition of penalties under section 271(1)(a) alongside interest under section 139(1)(iii) for delays in filing returns, emphasizing that such imposition does not constitute double penalty if the delay lacked a reasonable cause. Penalties under section 271(1)(a) can be imposed even if returns are filed within the extended time under section 139(4) if the delay is unjustified. The burden of proof lies with the assessee to establish a reasonable cause for the delay. The judgment favored the revenue, and the assessee was directed to bear the costs. Case-Laws Income Tax Tue, 02 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35707