1976 (4) TMI 102

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.... Rs. 2,730 under s. 18(1)(a) of the WT Act. 2. The assessee is an old lady. Here wealth consisted of some house properties and jewellery. For the asst. yr. 1972-73 for which the valuation date is 31st March, 1971, a notice under s. 14(2) of the WT Act was served on 23rd June, 1972 and the return was due on 28th July, 1972. The return was, however, filed only on 12th Feb., 1973. So, there was a ....

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....he assessee was aged about 70 years and after the death of her husband, she was staying with her sons either at Madras or at Coimbatore and so, she could not go over to Madurai to file the return. It is also pointed out that an application for extension of time was filed and because of the ill health of the assessee, the return could not be filed earlier. According to the chartered accountant, the....

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....l of the assessee. The assessee is an aged lady and also stated to be of ill-health. She has to go to Madurai to file the return or she has to give particulars to the auditors to prepare the return. The fact that an application for extention of time for filing the return is filed itself shows the bonafide of the assessee. After the end of December, 1972, there was only a delay of one month. This i....