1982 (7) TMI 196

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.... failure to submit the return of income within the time allowed of the asst. yr. 1970-71. The facts of the case show that a notice under s.148 was issued to the assessee on 16th June., 1973 for submission of the return for the year 1970-71 and notice was also issued under s. 142(1) of the IT Act, both of which were not complied with by the assessee, but it appears, that at the instance of the repr....

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....r s. 148 and 142(1) sustained the levy of penalty. 2. We have considered the facts and heard the parties. While it is the assessee's contention that a petition under s. 146 for reopening the assessment has been filed which has not been disposed of, the decision is not able to state whether such a petition was in fact filed or not from the records available to him. The orders of the departmental....

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....w that the assessee is sought to be penalised for default in failing to submit the return in response to notice under s.148 of the Act. The ld. Representative for the assessee submitted that without going into the various disputed facts as to whether the assessee had filed a petition under s. 146 or not or whether there was any reasonable cause for the assessee's failure to submit the return, he w....