9911796707
TMI Blog1984 (6) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... ths. The assessee's case was that he had filed a return on 22nd July, 1972 but could not produce the acknowledgement in respect thereof. A revised return was filed on 23rd March, 1977 alongwith revised returns for the asst. yr. 1969-70 to 1971-72. For the subsequent asst. yrs. 1973-74 to 1977-78 the returns were filed as follows: Asst. yr. Filed on 1973-74 27-8-1973 1974-75 29-6-1974 1975- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his order is as follows: "In the absence of any evidence to show that the original return of wealth was filed on 22nd July, 1972, it is not possible to accept the appellant's plea that the return was filed on the ground that the under self-assessment tax was paid on 21st Aug., 1972 as also notices under s. 16(2) were issued. It is quite often possible that notices under s. 16(2) are issued witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee was present nor was it shown to him. He has also submitted that he had written to the WTO on 10th April, 1984, 1st May, 1984 and 10th May, 1984 to have inspection of the register but it was not given the assessee advocate has emphasised the fact that the return for the subsequent yeas were filed before the revised return and also that notices under s. 16(2) showed that the tax assessed origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee to prove the filing of the return. If he is able to produce the acknowledgement well and good, but if he is not able to produce it he can certainly rely upon circumstantial evidence. In this case the circumstantial evidence is sufficient to prove that assessee claim. The subsequent years 'returns have been filed on such dates as shown above that the claim of filing the return on 22nd July, 1972 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain calculations a copy of which was shown to us at the time of hearing. The calculations partly tally with the assessment. This shows that payment was made on the basis of the calculation which must have been filed with the return before tax under s. 15B. Therefore, on the basis of above evidence, we hold that the assessee had filed the return on 22nd July, 1972 and delete the penalty. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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