2001 (5) TMI 14

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....ceedings in the complaint case entitled "Ranjan Singh (Asst. CIT) v. Sahni Silk Mills (P.) Ltd. under section 276CC read with section 278B pending in the court of the learned Chief Metropolitan Magistrate at Tis Hazari Courts be quashed. It is contended before me by learned counsel that for the assessment year 1986-87, a return was required to be filed latest by June 30, 1986. However, the retur....

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....ny, New Delhi. In view thereof, he further submits that no proceedings could have been initiated since there is no tax payable much less not exceeding Rs.3,000. At this time, Mr. Jolly, appears on behalf of the Department. He submits that a week's time be given to him to ascertain whether the appellate order is under challenge before the Tribunal. Having heard learned counsel, I am not inclined t....