1983 (7) TMI 97

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....ore 15th Sep., 1975., 15th Dec., 1975., and 15th March, 1976. The said notice according to the assessee was addressed to Devi Prasad Saboo, individual and not to the assessee-HUF. Pursuant thereto the assessee paid first two instalments of advance tax totalling Rs. 4,570. On 15th Dec., 1975., the assessee HUF also filed an estimate of his total income for the year under consideration declaring a total income of Rs. 30,000. The assessee did not file any estimate of advance tax as required by s. 212(3A) of the Act. 3. There is no dispute that the assessee filed his return of income on 31st March, 1977., declaring a total income of Rs. 76,242. Vide assessment order dt. 23rd Feb., 1979., the total income of the assessee-HUF was determined at....

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....e penalty proceedings u/s 273(a)/273(c) of the Act as stipulated in the assessment order at pages 16 to 20 of the paper book filed by the assessee was not clear in his mind as to the nature of offence if any committed by the assessee-HUF whether it was one u/s 273(a) or u/s 273(c) of the Act. At the same time, Mr. Bhuraria conceded that the ITO had also issued the notice u/s 273(c) of the Act besides the notice u/s 273(a) of the Act. The said notice was issued to the assessee-HUF and the same is at page 13 of the paperbook filed by the assessee. Mr. Bhuraria did not contest that the proceedings u/s 273(a) of the Act initiated by the ITO after the reply to the show cause notice was filed by the assessee-HUF were dropped. The reply of the ass....

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....was a correct estimate in view of the letter received by the assessee from M/s General Engineers Corporation dt1st Dec., 1975. 5. These arguments are strenously controverted by the departmental representative who has urged that the notice u/s 210, assuming without admitting that it was issued to the karta of the HUF as an individual and not to the assessee-HUF was a valid notice in view of the provisions of s. 292B of the Act more so when the assessee by his conduct in the shape of the filing of the estimate dt. 15th Dec., 1976., and the payment of advance-tax appears to have accepted in effect that the notice u/s 210 was addressed to the assessee-HUF. The assessee HUF has acted on that notice. The departmental representative further urg....