9911796707
TMI Blog1979 (11) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and are inter-related. Hence, all of them are being disposed of by common judgment. The assessees are Smt. Thakuri Devi, Smt. Shanti Devi and Smt. Parwati Devi. For the assessment year 1971-72, a notice under s. 14(2) of the W.T. Act, 1957, was issued to these assessees and they should have filed their returns of total wealth by June 30, 1971. They, however, filed the returns on August 17, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein. It was also urged that the return forms were not available and, hence, the returns could not be filed in time, It was thus submitted that there had been no contumacious disregard of their legal obligations on their part. The AAC did not accept the last submission, but he accepted the contention that in the absence of information from the partnership firm, the returns could not be filed in tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, there was a statutory obligation on the assessees to file the returns by the required date and, in the event of their failure to do so, it was for them to explain the circumstances in which the delay was caused. The Appellate Tribunal set aside the order of the AAC and directed him to re-examine the case from the view-point as to whether the assessees had been prevented by reasonable cause in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e before the AAC, who accepted, some of them but without verifying them properly. It may be noted that no explanation whatsoever was given by the assessees before the WTO. Thus, there was still greater reason for the AAC to properly verify those submissions. The Appellate Tribunal was, therefore, right in remanding the case to the AAC for its decision in accordance with law. Our answer to the que ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
