1991 (1) TMI 201

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....ontracts, (i) by the Executive Engineer, Mohini Sagar Dam Division, Shivpuri for the construction of 'G' & 'H' type quarters; (ii) Executive Engineer, Rajghat Canal Division, Datia for the construction of 'G' type quarters; (iii) Executive Engineer, Mohini Sagar Dam Division, Shivpuri for construction of G & H Type quarters Mohini Sagar and by the Executive Engineer, Rajghat Canal Div. No. 3 for construction of G-Type quarters. The firm was ultimately assessed to tax by the ITO, Shivpuri, who reported to the CIT that the assessee had not furnished the required information in terms of section 285A. Before doing so, the ITO, Shivpuri had issued a show cause notice to the assessee and the assessee had, in reply, stated that the required inform....

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....ning the default under section 285A(1) and also the maximum penalty leviable under section 285A(2). If the ITO and the CIT do not know the date on which the contract between the assessee and the Executive Engineers concerned was entered into, the Commissioner cannot hold that the assessee has failed to furnish the required information within one month of the making of the contract. 4. Then the information has to be furnished to the ITO having jurisdiction to assess the contractor. Patently the ITO, to whom the information has to be given, has to be the one who, on the date of the contract and within the period of one month thereafter, had the jurisdiction to assess the contractor and it is not material at all who is the ITO before whom t....