https://www.taxtmi.com/caselaws?id=59798 The Appellate Tribunal allowed the appeals by the legal representative of the deceased assessee, overturning the penalties imposed for late filing of income tax returns under section 271(1)(a) of the Income Tax Act. The Tribunal found that the delayed filing was justified by reasonable causes, including the circumstances surrounding the death of the assessee and the efforts made by the legal representative to settle the tax liability. As a result, the penalties of Rs. 14,710 and Rs. 18,762 for the respective assessment years were deemed inapplicable. en-us Fri, 09 Jan 1981 00:00:00 +0530 Sat, 01 Jan 2011 12:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59798 The Appellate Tribunal allowed the appeals by the legal representative of the deceased assessee, overturning the penalties imposed for late filing of income tax returns under section 271(1)(a) of the Income Tax Act. The Tribunal found that the delayed filing was justified by reasonable causes, including the circumstances surrounding the death of the assessee and the efforts made by the legal representative to settle the tax liability. As a result, the penalties of Rs. 14,710 and Rs. 18,762 for the respective assessment years were deemed inapplicable. Case-Laws Income Tax Fri, 09 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59798