Dealy Filing

Amaresh.D (CA Student Asst Accountant)   (33 Points)

12 September 2007  
Hello every body i am CA Student i am working asst account with CA, one of our clint has made dealy filing now he got notice from ITO U/S 271f /271f(proviso) AY2004-05. Actually the case is our claint has filied return of AY 2004-05 has filied on 19.06.2006 he had made dealy because he had refund in his return . so he filed late now the thing is ITO Has issued notice plz suggest me how to we come out from this peanlty this had happend in previous plz sugeest me