TMI Blog1976 (10) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, 1966, and served on the assessee on June 24, 1966. The return was required to be filed on or before July 24, 1966. The assessee, however, submitted his return on June 27, 1967. After June 24, 1966, and before June 27, 1967, he had filed some applications before the Income-tax Officer seeking extension of time for furnishing the return. No orders were passed on those applications. The Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee, the following two questions have been referred to us for our decision : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the applications for extension of time filed by the assessee after due date of the return of income were invalid ? 2. Whether, on the facts and in the circumstances of the case, the imposition of penalty under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed within the time originally prescribed. We do not think that such a result follows from the use of the word "extend". The proviso does not contain any limitation to that effect. We are, therefore, of the view that the application for extension of time can be made even after the prescribed period. We, therefore, answer the first question referred to us in the negative. In view of our answer to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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