1979 (6) TMI 61

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..... te 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 to his affairs such as payment of advance tax on current income etc. The AAC conc .....

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..... l 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 estimate of its advance tax under s. 212 (3A) was not without reasonable cause and that the D .....

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