1981 (10) TMI 48

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..... struction work with the CPWD, Kanpur on 26th June, 1973. The value of the contract work amounted to Rs. 2,61,056. Under s. 285A(1) of the Act the assessee was required to furnish to the ITO, within one month of the making of the aforesaid contract, particulars of the said contract in the prescribed form, viz., Form, No. 52. As the assessee failed to do so, the CIT initiated proceedings for the imp .....

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..... of Rs. 5,000 only. The assessee being aggrieved by the order of the CIT, has filed this appeal before us. 3. We have heard the ld. counsel for the assessee as well as the ld. Deptl. Rep. It clear from the facts as set out by the CIT that the assessee has undoubtedly committed a default u/s. 285A(1) of the Act. The reasons advanced by the assessee for not furnishing the prescribed particulars t .....

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