https://www.taxtmi.com/caselaws?id=55843 The Tribunal overturned the penalty imposed under section 271(1)(a) on the assessee for allegedly late filing of the income tax return. Despite conflicting dates of filing, the Tribunal found the assessee's actions did not demonstrate intentional non-compliance. As a first-time defaulter who acted in good faith and provided evidence of filing, the burden of proof for penalty was not met by the Department. Consequently, the Tribunal ruled in favor of the assessee, canceling the penalty and emphasizing the benefit of doubt in penalty proceedings. en-us Fri, 30 Jul 1982 00:00:00 +0530 Tue, 30 Nov 2010 13:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55843 The Tribunal overturned the penalty imposed under section 271(1)(a) on the assessee for allegedly late filing of the income tax return. Despite conflicting dates of filing, the Tribunal found the assessee's actions did not demonstrate intentional non-compliance. As a first-time defaulter who acted in good faith and provided evidence of filing, the burden of proof for penalty was not met by the Department. Consequently, the Tribunal ruled in favor of the assessee, canceling the penalty and emphasizing the benefit of doubt in penalty proceedings. Case-Laws Income Tax Fri, 30 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55843