https://www.taxtmi.com/caselaws?id=60718 Penalty for late filing of return was not sustainable where the assessee had sought extension of time in Form No. 6 and showed reasonable cause for delay, including illness of the accountant. The non-communication of any rejection of the extension request supported the assessee's bona fide belief that time had been allowed, and the penalty order was found to be stereotyped and unreasoned. On these facts, the assessee was held to have discharged the burden of proving reasonable cause, and the penalty was deleted. en-us Wed, 20 Jun 1979 00:00:00 +0530 Fri, 07 Jan 2011 17:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60718 Penalty for late filing of return was not sustainable where the assessee had sought extension of time in Form No. 6 and showed reasonable cause for delay, including illness of the accountant. The non-communication of any rejection of the extension request supported the assessee's bona fide belief that time had been allowed, and the penalty order was found to be stereotyped and unreasoned. On these facts, the assessee was held to have discharged the burden of proving reasonable cause, and the penalty was deleted. Case-Laws Income Tax Wed, 20 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60718