https://www.taxtmi.com/caselaws?id=39691 The High Court upheld the Tribunal's decision to delete the penalty under section 271(1)(a) of the Income-tax Act, emphasizing that the determination of reasonable cause for late filing of the return is a question of fact. The court dismissed the petition, stating that questions of fact, such as reasonable cause, are not subject to review by the court and cannot be referred as a question of law. The Tribunal's factual finding of a reasonable cause for the delay in filing the return of income justified the deletion of the penalty. en-us Thu, 02 May 1974 00:00:00 +0530 Mon, 19 Apr 2010 16:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39691 The High Court upheld the Tribunal's decision to delete the penalty under section 271(1)(a) of the Income-tax Act, emphasizing that the determination of reasonable cause for late filing of the return is a question of fact. The court dismissed the petition, stating that questions of fact, such as reasonable cause, are not subject to review by the court and cannot be referred as a question of law. The Tribunal's factual finding of a reasonable cause for the delay in filing the return of income justified the deletion of the penalty. Case-Laws Income Tax Thu, 02 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39691