1983 (9) TMI 145

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....7 the ITO levied a penalty of Rs. 1,370 u/s 273 (a) of the Act. 2. Shri Shyamlal the ld. departmental representative submitted that before the ITO finalised the assessment the ITO issued a notice u/s 274 for initiating action u/s 273(a) of the Act Shri Shyamlal accepts that this notice was issued by one particular ITO who was thereafter transferred. It was added that on 11th Jan 1982 the successo....

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....e, the Account was justified in passing the order he did. 4. We do not find merit in the AAC's conclusion. It is an accepted position that the notice dt 11th Nov 1982 was sent by registered post. Note must be taken of the fact that at time one does not receive the acknowledgement of service from the post office. One may equally take note of the fact that office of the ITO does not run as a well m....

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....n the assessee paid a tax of Rs. 9,100. It is submitted by Mr. Agrawal that the assessee's business is that of Government contractors. It is urged that it will be proper to take judicial notice of the fact that PWD authorities make payments towards the end of the financial year, as if such payments are not made, the necessary grants would lapse. In the circumstances, Shri Agrawal submits that by t....