1999 (3) TMI 66

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....ship firm. For the year 1988-89 it should have filed its return by July 31, 1988, but that was not done. Similarly, the firm did not ask for extension of time to file its return. The Department issued notice dated August 30, 1988, under section 139(2) of the Income-tax Act, 1961, to the petitioner. There was no reply. Again another notice was issued under section 142(1) of the Act. Then again ther....

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....led the registration. As already pointed out, the return for the assessment year 1988-89 should have been filed by July 31, 1988. If really the petitioner had any difficulty, it should have asked for extension of time under section 139(2) of the Act. The petitioner did not choose to do so. That apart it also did not respond to the notices issued under sections 139(2) and 142(1) of the Act, with....