S. 271FA Penalty justified for delayed filing of AIR return without reasonable explanation

HIGH COURT OF RAJASTHAN State of Rajasthan versus Deputy Commissioner of Income-tax (CIB) S.B. Civil Writ petition no. 5399 of 2011 S.B. Civil Misc. Stay Application no. 4896 of 2011 JULY 13, 2011 JUDGMENT 1. By way of the instant writ petition, the petitioner has beseeched to quash and set aside the order dated August 10, 2010, whereby the Director of Income-tax (CIB), Rajasthan, Jaipur, imposed a penalty of Rs. 20,200 on the petitioner. 2. Having heard the learned counsel for the petitioner and carefully perused the impugned order, it is noticed that the respondent issued a ...