2013 (10) TMI 77

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....Advocate with Ms. Supriya Garg, Advocate For the Respondent : Mr. Yogesh Putney, Advocate ORDER Rajive Bhalla, J (Oral) By way of this order, we shall dispose of Civil Writ Petition Nos.12917 and 13191 of 1991, as they involve adjudication of the same questions of fact and law. Facts, necessary for adjudication of the writ petitions are being taken from Civil Writ Petition No.12917 of 1991.....

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....ner cannot take any benefit and, therefore, has rightly been directed to pay penalty. The order passed by the Assessing Officer as well as the revisional authority are legal and valid and should, therefore, be affirmed. We have heard counsel for the parties, perused the impugned orders and find no reason to interfere with the impugned orders. The petitioner having failed to discharge his statuto....

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....M/s Haryana Steel Fabricator, Faridabad, in which he is a partner. It is also noticed that the return in the case of the firm was received on 30.09.1979 and the assessment was made on total income of Rs.91,580/- u/s 143(3) of the Income Tax Act, 1961 vide assessment order dated 21.1.1981. Despite this, the assessee did not file his return and ultimately proceedings u/s 141 were initiated and notic....