TMI Blog2014 (10) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... s were furnished on 12.06.1996 - It is not a procedural or technical mistake - The D.D.O. is responsible for furnishing the return, so the contention of the assessee cannot be accepted that it was supposed to be furnished by the Headquarter - It is the pios duty of the D.D.O. to furnish the return - It shows gross negligence on the part of the D.D.O, who has not furnished the return in Form No. 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 22.03.2002 passed by the Income Tax Appellate Tribunal, Lucknow in ITAT Nos. 295, 296, 297 and 298 of 1999. On 06.09.2007, a Coordinate Bench has admitted the appeals on the following substantial questions of law : (i) Whether in the facts and circumstances of the case, the authorities below are justified in law in imposing the penalty under Section 272A(2)(C) of the Income Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.1993 to 31.3.1994 - 23,070/- (c) 1.4.1994 to 30.9.1994 - 42,780/- (d) 1.10.1994 to 31.3.1995 - 29,590/- With this background, we have heard Shri Rakesh Kumar, the learned counsel for the assessee and Shri R.K. Upadhyay, the learned counsel for the Department. Having heard both the parties at length and on perusal of the record, it appears that it is the mandatory provision to furnish ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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