Multiple searches and seizures led to delays in filing audit reports.  The Department imposed the maximum penalty under S.271B while condoning similar delays for sister concerns. On appeal, the assessee argued genuine difficulties and no loss to revenue. The Court allowed the appeal, noting that the principal consideration is the quality of the cause shown, not merely the length of delay. Given the seizures and the prompt filing upon receipt of records, there was no evidence of indolence or wilful default, and the Department suffered no loss. The penalty was therefore set aside.(AY. 1986-87)