TMI Blog1983 (4) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... r to be referred to as " the Act"), and referred the following question for the opinion of this court: " Whether, on the facts and in the circumstances of the case, the Tribunal was correct in upholding the order of the Appellate Assistant Commissioner cancelling the penalty of Rs. 33,653 levied by the Income-tax Officer under section 27 l(1)(a) of the Income-tax Act, 1961 ? " The facts are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned on October 26, 1965, under certificate of posting, A peon book was produced in support of the said contention. This bore the stamp of Bermo Post Office against the entry " one cover containing income-tax return for the year ending March 31, 1965 ", addressed to the ITO, Dhanbad. The AAC, relying upon the said piece of evidence, held that the original return was filed in time. He further hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The inference drawn by the AAC was incorrect. The Tribunal, however, held as follows: "The assessee has produced evidence to show that the return was filed within time allowed under the Act on 26-10-65. He has also led evidence to prove the same." In the opinion of the Tribunal, " the posting of an article under certificate of posting when correctly addressed and posted duly prepaid is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " If a letter properly directed, containing a notice to quit, is proved to have been put into the post office, it is presumed that the letter reached its destination at the proper time, according to the regular course of business of the post office, and was received by the person to whom it was addressed. That presumption would appear to their Lordships to apply with still greater force to let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e raises a presumption under s. 27 of the General Clauses Act as well as under s. 114 of the Evidence Act and the return having been duly despatched through the post office admittedly within the time as envisaged by the Act, there does not seem to be any infirmity in the order of the Tribunal. We, accordingly, answer the question referred to us in the affirmative and hold that, on the facts and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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