TMI Blog1981 (8) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... for the asst. yr. 1971-72. For the asst. yrs.1973-74, it appears registration was not continued. For 1974-75 registration was granted. For the asst. yrs. 1975-76 and 1976-77 as also for the subsequent two asst. yrs. viz., 1977-78 1978-79 the assessee filed declarations in; Form No. 12 together on appeal the assessee had filed the declaration along with return of income on 6th Nov., 1978 as said above. The ITO called upon the assessee to explain the reasons for the delay in filing the declaration. It was explained that the managing partner who was attending to the tax matters had no peace of mind due to continued illness of his father who had ultimately passed away before filing the return of income. A medical certificate in support of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce was placed on the orders of the authorities. The ld. Deptl. Rep. Sri Santhanam further pointed out that for asst. yr. 1974-75 the assessee had filed the form No.12 on 29th May, 1974, even though according to the medical certificate filed by the assessee before the ITO the father of the managing partner was ill from 4th Feb., 1974. The ld. Deptl. Rep. urged that the income of the assessee consisted of only lease amount, and that for the assessee could have filed the declaration and return with in time. He also submitted that there were seven partners and some of them could have filed the declaration in time. 4. We have considered the rival submissions. The short point for the decision in this appeal in whether the assessee-firm which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date viz., 6th Nov., 1978 before the ITO. In our opinion this circumstance is very material for appreciating the plea of the assessee about the cause that prevented it from filing the declaration in time. Before the ITO it has been proved by production of medical certificate that the father of the managing partner of the assessee-firm was continuously ill on 17th Jan., 1978. It is common ground that all the seven partners of the firm are related to each other and many of them are cousins. The plea of the assesee was that the managing partner was busy in attending to the illness of his father and that he had no peace of mind. The plea was also taken even subsequent to the death of the managing partner s father, there were misunderstandings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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