2002 (7) TMI 10

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....of India. Shri P. Gupta, learned counsel for the respondents. This appeal has been preferred by the Union of India, against the judgment and order of acquittal dated July 8, 1992, passed by the Additional Chief Judicial Magistrate (Economic Offence), Indore, in Criminal Case No.4 of 1985, after grant of leave. I have carefully heard learned counsel for the parties at length and perused th....

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....had also not filed the return form in Form No. 26A, as required under rule 37(2A) of the Income-tax Rules, 1962. It has been recorded that if the assessee had been asked by the Assessing Officer to comply with the said requirement and if they had failed to do so, then it could have been said that there was intentional default committed by the assessee. But this procedure was not adopted by the Ass....