https://www.taxtmi.com/caselaws?id=58105 The Tribunal dismissed Departmental appeals, upholding the AAC's decision to cancel penalties imposed by the WTO under s. 18(1)(a) of the WT Act, 1957. The Tribunal found the assessee's delay in filing returns was without motive or reasonable cause, emphasizing her age, illiteracy, voluntary filing, and cooperation with tax authorities. The judgment highlighted the lack of contumacious conduct or deliberate omission, deeming the penalties unjustified. en-us Mon, 28 Aug 1978 00:00:00 +0530 Fri, 17 Dec 2010 13:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58105 The Tribunal dismissed Departmental appeals, upholding the AAC's decision to cancel penalties imposed by the WTO under s. 18(1)(a) of the WT Act, 1957. The Tribunal found the assessee's delay in filing returns was without motive or reasonable cause, emphasizing her age, illiteracy, voluntary filing, and cooperation with tax authorities. The judgment highlighted the lack of contumacious conduct or deliberate omission, deeming the penalties unjustified. Case-Laws Wealth-tax Mon, 28 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58105