https://www.taxtmi.com/caselaws?id=61464 The Tribunal held that no time limitation was prescribed under section 206 of the IT Act for filing returns on Form No. 24. The delay in filing was due to a misunderstanding by the Post Master, and no default in tax deduction or payment was found. Penalties under section 272A(2)(c) for not filing returns under section 206 were deemed unjustified as the default was technical, and the assessee had promptly submitted the returns upon receiving notices. The Tribunal declined to refer the questions to the High Court, stating they involved factual determinations, not legal issues. en-us Wed, 26 Apr 1995 00:00:00 +0530 Wed, 12 Jan 2011 16:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61464 The Tribunal held that no time limitation was prescribed under section 206 of the IT Act for filing returns on Form No. 24. The delay in filing was due to a misunderstanding by the Post Master, and no default in tax deduction or payment was found. Penalties under section 272A(2)(c) for not filing returns under section 206 were deemed unjustified as the default was technical, and the assessee had promptly submitted the returns upon receiving notices. The Tribunal declined to refer the questions to the High Court, stating they involved factual determinations, not legal issues. Case-Laws Income Tax Wed, 26 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61464