https://www.taxtmi.com/caselaws?id=60197 The Tribunal upheld the imposition of a penalty for the delayed filing of the return and rejected the reduction of the penalty period by the Appellate Assistant Commissioner. The decision emphasized the importance of considering all relevant factors and timelines in determining penalties under the Income Tax Act. en-us Mon, 21 Mar 1983 00:00:00 +0530 Tue, 04 Jan 2011 12:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60197 The Tribunal upheld the imposition of a penalty for the delayed filing of the return and rejected the reduction of the penalty period by the Appellate Assistant Commissioner. The decision emphasized the importance of considering all relevant factors and timelines in determining penalties under the Income Tax Act. Case-Laws Income Tax Mon, 21 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60197