TMI Blog1977 (2) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... showing an income of Rs. 47,560. The ITO on 29th July, 1974 issued notice under s. 142(1) and 143(2) alongwith which he issued a questionnaire to the assessee. The notice was served upon the assessee on 30th July, 1974 and the assessee was asked to comply with these notices on 20th Aug., 1974. The assessee filed its reply in detail through its letter dt. 16th Sept., 1974. Subsequently, the case wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the various dates when the time was allowed to the assessee under s. 142(1) of the Act, stated that the assessee could not adduce any reasons which prevented him from complying with the terms and conditions of the notice under s. 142(1) of the Act. He, accordingly, rejected the application of the assessee. 2. The assessee came in appeal before the AAC and the Appellate Asstt. Commissioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng there. Hence the assessee could not obtain the particulars as desired by the ITO within a short time. The assessee urged that firstly there was no non-compliance of notice under s. 142(1) and 143(2) even if it is held that the assessee was in default, the assessee was prevented from reasonable cause because it could not collect the particulars of partners who were away from the place of assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1974. He was also required to file the desired particulars on or before 20th Aug., 1974. This is a fact that the assessee did not comply with the notice on 20th Aug., 1974, but, however, before the completion of the assessment, the assessee filed its written reply on 18th Sept., 1974. The order sheet of the ITO has been perused and there is no comment whether the ITO wanted further details after t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances, the assessee for furnishing the particulars of the partners was prevented from reasonable cause and, therefore, the ITO was not justified to reject the application of the assessee under s. 146 of the Act. The application of the assessee under s. 146 is accepted and the ITO is directed to re-open the assessment of the assessee according to law. 6. In the result, the appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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