TMI Blog1995 (7) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... ows : On November 15, 1985, the petitioners filed returns of income for eight years in respect of the assessment years 1978-79 up to 1985-86. According to the petitioners, they filed the above returns of income for eight years disclosing voluntarily their true income and also paid self assessment tax thereon. However, the said returns for the first five years out of eight years, i.e., for the assessment years 1978-79 up to 1982-83, were filed beyond time. On January 22, 1986, and on January 30, 1986, notices under section 148 of the Income-tax Act came to be issued in respect of the abovementioned first five years. By letters dated January 28, 1986, and January 31, 1986, the petitioners informed the Income-tax Officer that they were in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led their returns and had disclosed their full and true income voluntarily and in good faith before the notice under section 139(2) or section 148 of the Income-tax Act was issued and, therefore, the petitioners had complied with all the conditions under section 273A of the Income-tax Act. Shri Bhujale further contended that the Commissioner of Income-tax had erred in coming to the conclusion that the returns were filed in pursuance of notice under section 148. Shri Bhujale contended that the Commissioner of Income-tax erred in coming to the conclusion that the returns filed by the petitioners in 1985 did not fall under sections 139(1), 139(3) and 139(4) and, therefore, the said returns were no returns in the eye of law. The basic questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be treated as returns in compliance with section 148 of the Income-tax Act. In the above circumstances, the pre-conditions laid down by section 273A of the Income-tax Act, are not fulfilled. In the above circumstances, it is not necessary for this court to go into the larger issues raised by the petitioners in the petition. One more aspect may be mentioned : that the Commissioner of Income-tax has given a finding of fact that only the returns for the last three assessment years out of the eight assessment years are true and complete. This is essentially a finding of fact. In the circumstances, we do not wish to interfere under article 226 of the Constitution. Accordingly, the writ petition fails ; rule is discharged with costs. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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