https://www.taxtmi.com/caselaws?id=38538 The court ruled in favor of the representative-assessee, holding that the penalty for late filing of returns was not justified due to the absence of a formal appointment order designating the representative-assessee as an agent and the lack of evidence showing deliberate default. The court emphasized the importance of the right to appeal and the opportunity to contest penalties. Costs were awarded to the representative-assessee, including counsel's fee of Rs. 250. en-us Thu, 23 Dec 1976 00:00:00 +0530 Wed, 07 Apr 2010 11:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38538 The court ruled in favor of the representative-assessee, holding that the penalty for late filing of returns was not justified due to the absence of a formal appointment order designating the representative-assessee as an agent and the lack of evidence showing deliberate default. The court emphasized the importance of the right to appeal and the opportunity to contest penalties. Costs were awarded to the representative-assessee, including counsel's fee of Rs. 250. Case-Laws Income Tax Thu, 23 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38538