https://www.taxtmi.com/caselaws?id=56726 The Tribunal allowed the appeal, emphasizing the necessity of providing the assessee with a fair opportunity to present its case and the importance of tax authorities conducting proper inquiries before penalizing for delayed filing of returns. The Tribunal directed the ld. AAC to reevaluate the case based on all evidence presented, including the partner's medical condition and the extension application, ensuring a thorough examination of whether there was a reasonable cause for the delay in filing the return. en-us Mon, 21 Nov 1983 00:00:00 +0530 Mon, 06 Dec 2010 15:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56726 The Tribunal allowed the appeal, emphasizing the necessity of providing the assessee with a fair opportunity to present its case and the importance of tax authorities conducting proper inquiries before penalizing for delayed filing of returns. The Tribunal directed the ld. AAC to reevaluate the case based on all evidence presented, including the partner's medical condition and the extension application, ensuring a thorough examination of whether there was a reasonable cause for the delay in filing the return. Case-Laws Income Tax Mon, 21 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56726