1980 (1) TMI 129

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....nd disposed of by a single order, since the appellant and the point involved is the same in all the appeals. 2. In pursuance of the notice issued by the Agrl. ITO, Nagercoil for the years 1973-74 and 1974-75, the appellant filed returns, but did not produce any evidence subsequently in support of the returns. No return was filed by the appellant in respect of the years 1975-76 and 1976-77 in ti....

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....under s. 19 of the Act filed a medical certificate before the Agrl. ITO to show that he was under treatment for fracture at Sidha Marma Vaidyasala in Kerala State due to car accident and that he could not produce any evidence for the first two years and returns for the subsequent years. The Agrl. ITO took the view that even if the assessee was actually laid up, he could have intimated the fact to ....