https://www.taxtmi.com/caselaws?id=55103 The Tribunal upheld the penalty imposed under section 271(1)(a) of the Income Tax Act, 1961, on the assessee for a delay of 42 months in filing the return of income. The Tribunal found that the department had proven the failure to file the return within the stipulated time frame, dismissing the appeal due to the lack of convincing evidence of timely filing and the assessee's contumacious conduct during the proceedings. en-us Thu, 03 Jun 1982 00:00:00 +0530 Wed, 24 Nov 2010 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55103 The Tribunal upheld the penalty imposed under section 271(1)(a) of the Income Tax Act, 1961, on the assessee for a delay of 42 months in filing the return of income. The Tribunal found that the department had proven the failure to file the return within the stipulated time frame, dismissing the appeal due to the lack of convincing evidence of timely filing and the assessee's contumacious conduct during the proceedings. Case-Laws Income Tax Thu, 03 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55103