https://www.taxtmi.com/caselaws?id=58544 The Tribunal upheld the penalty imposed by the ITO under section 271(1)(a) of the Income-tax Act, 1961, on the appellant for failing to file the return within the specified timeframe despite receiving multiple notices. The appellant's claim of illiteracy and reliance on representatives was deemed insufficient, given their various income sources and roles as a director. The Tribunal found the appellant's actions to be deliberate and in defiance of the law, leading to the dismissal of the appeal and affirmation of the penalty. en-us Fri, 17 Jun 1983 00:00:00 +0530 Mon, 20 Dec 2010 15:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58544 The Tribunal upheld the penalty imposed by the ITO under section 271(1)(a) of the Income-tax Act, 1961, on the appellant for failing to file the return within the specified timeframe despite receiving multiple notices. The appellant's claim of illiteracy and reliance on representatives was deemed insufficient, given their various income sources and roles as a director. The Tribunal found the appellant's actions to be deliberate and in defiance of the law, leading to the dismissal of the appeal and affirmation of the penalty. Case-Laws Income Tax Fri, 17 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58544