1983 (12) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tak continuation of registration to the assessee firm had been affirmed. For the asst. yr. 1978-79, a declaration in Form No. 12 to the effect that there was no change in the constitution of the firm was required to be filed on or before the 31st July, 1978 i.e., the date on which the return of income was due under s. 139(1) but the declaration as well as the return had been belatedly filed by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e ITO. It was only on the date when the case for the asst. yr. 1977-78 had been fixed for hearing by the ITO that the partner realised that he had forgotten to file the return of income and Form No. 12. Since it appears to be a case where the declaration in Form No. 12 could not be filed on account of an act of forgetfulness on the part of one of the partners and since it appears to us that the fi....