1980 (12) TMI 96

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....ts are that the return in this case was due to be field by 30th June, 1973 but the same was field on 15th Aug., 1973 (sic) and as such the WTO initiated penal proceedings and issued show cause notice under s. 18(2) r/w s. 18(1)(a) of the Act. in reply the assessee contended that since the income from land belonging to the greater HUF in the hands of the assessee HUF was agitating the mind of the a....

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....nfirmed the ITO's order. In the result the ITO held that in the absence of any reason or cause penalty is leviable and as such he levied a penalty of Rs. 1,661. In appeal the AAC confirmed the levy of penalty. Hence this appeal. 2. Heard both the ld. counsel for the assessee, Shri D.C. Bhamore, and the ld. Authorised Representative of the Department, Shri S.M. Khade. In out view there is a case f....