TMI Blog1981 (9) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... nal, Bombay Bench C, is as follows Whether, on the facts and in the circumstances of the case, the assessee had failed to furnish the return of his total income within the time allowed, by sub-section (1) of section 139 of the I.T. Act, 1961 ? In this case the return was due according to the ITO by 30th August, 1962, but was filed on 27th November, 1964. No explanation was given by the asses s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t because interest was charged, an automatic extension of time followed. This was specifically negatived and, according to the Tribunal, the date for furnishing the return could only be extended on an application to be made by the assessee in the prescribed manner. There was no such evidence on record of such application having been made. On behalf of the Department our attention has been drawn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time allowed by sub-s. (1) of s. 139 of the I.T. Act, 1961. Mr. Mehta submits that this is a fit matter in which the Commissioner can reduce or waive the amount of penalty in his power under s. 273A and the assessee proposes ; to move the Commissioner for this relief. Our decision is without prejudice to the, right of the assessee to move the Commissioner and any such application will be require ..... X X X X Extracts X X X X X X X X Extracts X X X X
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