1979 (6) TMI 61

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....This penalty was levied for the reason that the assessee failed to file an estimate of advance tax of his current income under s. 212(3A) of the Act on or before15th March, 1973without reasonable cause. The ITO rejected the assessee's plea that the Karta of the family was seriously ill at about that time and that subsequently he passed away on18th June, 1973and that therefore, he could not attend ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd was unable to attend to his income-tax affairs. We are unable to see on what material or evidence the Departmental authorities reached the conclusion that Late Shri K.S. Malik was not seriously ill at the material time but was able to attend to his income-tax affairs. In the circumstances, we accept the explanation of the appellant and hold that the failure of the assessee HUF to file an estima....