1982 (12) TMI 84

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.... of the AAC cancelling penalties imposed by the ITO in varying amounts for all the years for default u/s 271 (1) (a) of the IT Act, 1961. Before these years, the assessee never filed return as her income was below taxable limit. For the years under appeal also, the assessee's own income is below taxable limit but if the income of the assessee's son, who was admitted to the benefits of a partnershi....

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....ng filed returns. 2. On appeal, the AAC accepted the contention of the assessee and deleted all the penalties. Before us, Shri Nanda, ld. representative for the revenue argues that the form of the return has been amended and its column 12 clearly requires from assessee to disclose share income of the minor son, who was admitted to the benefits of a partnership. Let us see whether the assessee e....

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....se in her return the income of her minor sons from their admission to the benefits of partnership. The assessee's belief is, therefore, fortified by this authority also. The assessee found the belief only on the basis of the legal position emerging from s. 139 (1) and s. 64. She does not say that she formed her belief on the basis of the form of return. There may be a legal obligation in the light....