TMI Blog1976 (3) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... ness and also the residential places of the aforesaid partners of the firm were raided on April 24, 1971, and huge records including books of account and other documents were seized by the income-tax authorities. The petitioner could furnish the income-tax return (hereinafter referred to as " the return ") for the year 1972-73 at the most by March 31, 1975. It failed to do so, and furnished it (the return) on May 12, 1975. The Income-tax Officer, therefore, ignored it and issued notice (annexure " P-2 ") (hereinafter referred to as " the notice ") under sections 147(a)/148 of the Income-tax Act, 1961 (hereinafter called " the Act "), on July 17, 1975, requiring the petitioner to file the return within thirty days from the date of service of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) of section 139 of the Act prescribes the said outside limit for furnishing the return. Proviso to sub-section (1) of section 139 of the Act empowers the Income-tax Officer to extend the date, which as indicated above was July 31, 1973, for furnishing the return, of course, subject to the aforesaid outside limit which extended to March 31, 1975. Mr. D. D. Verma, learned counsel for the petitioner, has contended that the Income-tax Officer had issued a notice under section 139(2) of the Act to the petitioner in or about the year 1974 and, therefore, the Income-tax Officer was bound to pass the assessment order on or before March 31, 1975, irrespective of the fact that the petitioner had not furnished any return before that date. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st letter addressed by the petitioner on July 28, 1972, to the Income-tax Officer asking for extension of time for six months for furnishing the return. It is clearly mentioned therein that the time for furnishing the return was to expire on July 31, 1972. In that letter, the Income-tax Officer extended the time for filing the return up to October 30, 1972, and a letter dated January 19, 1973, was despatched to the petitioner in that behalf. Towards the end of the said letter it was remarked that " the return should now be filed without any further delay ". Thereafter, the petitioner again applied on February 1, 1973, for extension of time for six months for filing the return. The Income-tax Officer declined to extend the time, vide his let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued under sub-section (2) of section 139 of the Act, contains a direction that the return should be furnished within thirty days from the date of service of the notice. No such direction was given in letter dated January 19, 1973, or in letter dated March 13, 1973, addressed by the Income-tax Officer to the petitioner. Therefore, in no way, the words referred to above contained in the two letters addressed by the Income-tax Officer to the petitioner can be construed as notice under sub-section (2) of section 139 of the Act. So, it would be neither legitimate nor permissible to contend that any of the said two letters dated January 19 and March 13, 1973, addressed by the Income-tax Officer to the petitioner was notice under section 139(2) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner beyond that period, i.e., on May 12, 1975. Therefore, the said return according to the rules and law governing the same was invalid and the Income-tax Officer was not unjustified in treating the same as non est. Therefore, the ground that the notice (annexure " P-2 ") could not be issued because the return already filed by the petitioner was pending, is unsustainable. As remarked above, the provisions contained in section 153(1)(a)(iii) of the Act are inapplicable and the plea that the assessment for the year 1972-73 has now become time-barred is without merit. Since the petitioner had been assessed to income-tax and was a registered firm, its name must be on the relevant register of assessees and when it failed to file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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