Dealy Filing

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
Replies (1)
Kindly provide the details of the case, including the section under wihich the notice is issued.

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