https://www.taxtmi.com/caselaws?id=57071 The appeal by the Revenue was dismissed, and the order of the CIT(A) canceling the penalty under section 271B was upheld. The CIT(A)'s decision was based on the reasonable cause for the delay, considering the unique challenges faced by the assessee in obtaining necessary documents from remote and politically unstable areas. The Tribunal agreed with the CIT(A) that the delay was beyond the assessee's control and did not warrant a penalty. en-us Thu, 01 Sep 2005 00:00:00 +0530 Wed, 08 Dec 2010 12:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57071 The appeal by the Revenue was dismissed, and the order of the CIT(A) canceling the penalty under section 271B was upheld. The CIT(A)'s decision was based on the reasonable cause for the delay, considering the unique challenges faced by the assessee in obtaining necessary documents from remote and politically unstable areas. The Tribunal agreed with the CIT(A) that the delay was beyond the assessee's control and did not warrant a penalty. Case-Laws Income Tax Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57071