Avani Dipakbhai Shah,Vadodara vs The Acit, Circle Intl. Txn., Vadodara on 17 October, 2025
In the case of S. Jayanthi Shri vs. Assistant Commissioner of
Income-tax, Central Circle-I, Coimbatore [2016] 75 taxmann.com 248
(Madras)/[2017] 244 Taxman 295 (Madras), the High Court held that
where a cause is found to be reasonable for non-filing of return immediately
in response to notice issued under section 153A, such cause can also be
construed as a reasonable cause, while considering as to whether penalty has
to be levied under section 271F of the Act. While passing the order, the High
Court made the following observations: