TMI Blog1981 (11) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... anners Traders along with two others. The due date for the filing of the return by the assessee was 31st March 1973. The assessee claimed that he had filed a return on 27th November, 1973, and on being informed by the ITO that return was not available on record, a duplicate return was filed on 9th March, 1976. The ITO, however, took the view that there was no return filed on 27th November, 1973 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn filed on 9th March, 1976 was a duplicate return or revised return. Those words were not written on the face of the return. He also pointed out that the space for indicating the date of filing of the previous return had been left blank. 4. In the present appeal before us against the order of the AAC, the ld. Rep. appearing for the assessee submitted that income of the assessee consisted of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of filing of the return of the assessee in appeal was 27th November, 1973 and this should not be held against the assessee. To prove the conduct of the assessee that this was the one year in which penal action was taken for the delayed submission of return, he filed before us a statement indicating that neither in the previous year nor in the subsequent year right upto the asst. yr. 1979-80 no de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Having paid the advance tax and when it was equal to the tax payable on the returned income, avoidance of payment of Govt. dues could not be the object in delaying the filing of the return. The slight difference between the income returned and assessed arose because of certain additions made in the case of the firm. Since they could not be foreseen, the motive of avoidance of payment of tax by del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 1973. Even this delay is explained because the firm n which the assessee was a partner had filed its return of income only on 27th November, 1973 and since the assessee s income consisted on only share income, he could not file his return of income earlier than the firm s return. Therefore, the delay in filing of the firm s return is a reasonable cause for the delay in the submission of the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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