1987 (1) TMI 164

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....rned AAC of WT,New Delhi for the assessment years 1971-72, 1974-75 and 1977-78. Since facts, circumstances and issues are common, all the matters are disposed of by a single order for the sake of convenience. 2. At the time of hearing before us none attended on behalf of the assessee despite service of the notice as is evident from the acknowledgement due receipt placed in the record. There is ....

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....return of wealth was due on or before30th December, 1971but the same was filed only on24th June, 1972. According to the learned WTO, there was a delay of 5 months in filing the return. In reply to the show cause notice it was conveyed on behalf of the assessee that extension petitions have been filed and that there was sufficient cause for late filing of the return. The learned WTO considering tha....

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....s, certificates and information about his wealth-tax return have not so far been returned, obtained from the banks, companies and other competent agencies in spite of his best efforts due to Pakistan conflict; (d) that no orders were passed by the learned WTO on the extension petitions dated29th March, 1972and30th May, 1972; (e) that for the same reasons income-tax return was also delayed; ....