https://www.taxtmi.com/caselaws?id=55231 The Appellate Tribunal allowed all appeals and canceled penalties imposed on the assessees for late filing of income-tax returns. The Tribunal considered the assessees' reliance on tax advisors, their illiteracy, and belonging to the Harijan Community, deeming it unreasonable to expect awareness of filing responsibilities. Emphasizing compliance through self-assessment tax payment and unfairness in penalizing despite tax payment, the Tribunal highlighted assessees' good faith in filing upon receiving correct advice and the injustice in penalizing pre-Amnesty Scheme discovery of defaults. en-us Wed, 22 Apr 1992 00:00:00 +0530 Wed, 24 Nov 2010 17:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55231 The Appellate Tribunal allowed all appeals and canceled penalties imposed on the assessees for late filing of income-tax returns. The Tribunal considered the assessees' reliance on tax advisors, their illiteracy, and belonging to the Harijan Community, deeming it unreasonable to expect awareness of filing responsibilities. Emphasizing compliance through self-assessment tax payment and unfairness in penalizing despite tax payment, the Tribunal highlighted assessees' good faith in filing upon receiving correct advice and the injustice in penalizing pre-Amnesty Scheme discovery of defaults. Case-Laws Income Tax Wed, 22 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55231