2002 (11) TMI 21

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....ment of the learned single judge dated December 14, 1994, whereby the learned single judge dismissed the writ petition in limine. Briefly stated the facts of the case are that the appellant, original petitioner No.1, M/s. Anantrai Joshi and Co., is a partnership firm. The said firm did not file its return of income for the assessment year 1982-83, which was due to be filed on or before June 30, 1....

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....el that the provisions of section 139(1) and (2) have been omitted and as such the prosecution cannot further continue. He has placed reliance on a decision of the apex court in General Finance Co. v. Asst. CIT [2002] 257 ITR 338. Section 271 deals with consequential failure to furnish returns, comply with notices and concealment of income, etc. Sub-section (1)(a) as it stood prior to 1989 is ext....