1990 (1) TMI 153

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..... return was due on 31st July, 1981, but it was filed only on 31st day of March, 1984. The reason for the delay was that the share income from the firm was not available and further they had asked for extension of time. The ITO did not accept this as a reasonable cause. He pointed out that the assessee was a habitual defaulter in filing the returns. He pointed out that the return for all the earlie .....

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..... h she was a partner, had filed returns only on 29th March, 1984. This fact has not been controverted. That being so, the assessee, a partner in those firms, can file the return only thereafter. This is what has appealed to the AAC as reasonable cause. I must accept that this would amount to reasonable cause. The fact that the assessee was a defaulter, therefore, is not a factor to be taken into ac .....

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