TMI Blog1981 (2) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... 71(1)(a) of the IT Act, 1961. 2. The assessee filed returns for these years on 8th Oct., 1975, 20th Sept., 1976 and 21st Dec., 1976 after a delay of 25 months 24 months and 17 months respectively for the three years under consideration. It was the assessee's case that the delay occurred because of his continued ill-health and the strained relationship which the assessee had with the Directors of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed out his difficulties in getting the certificate and co-operation from his employer at Madras when he was working at Bangalore. She also filed some acknowledgements in respect of some of the applications. The ld. Deptl. Rep. relied upon the orders of the authorities below. 3. We have carefully considered the facts and circumstances of the case. It does appear that the assessee was in cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the return and his own illness. Since the return for 1973-74 was filed on 8th Oct., 1975 we could accept the delay for this year as explained and cancel the penalty of Rs. 1,936. We are of the view that the period upto 31st Oct., 1975 can be treated as explained even in respect of the default for asst. yr. 1974-75. If this period is excluded, the delay has to be construed as 10 months. The pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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