1987 (9) TMI 12

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...., namely: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in coming to the conclusion that there were reasonable and sufficient cause on account of which the assessee was prevented from filing the return within limitation ? " The relevant assessment year is 1969-70. The assessee was a partner of a firm, M/s. S. Zoraster and Company. The assessee was requir....

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.... The explanation of the assessee for showing sufficient cause for the delay in filing the return was that he was under a bona fide belief that the firm of which he is a partner, having been assessed in the status of an unregistered firm for the assessment years 1967-68 and 1968-69, the assessee was not required to file any return for the relevant assessment year 1969-70. The Tribunal accepted thi....

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....rden on the assessee and held that the same had been discharged by the assessee. It has merely added thereafter that the Revenue had shown nothing to discharge the burden, which had been shifted by the assessee to the Revenue in this manner. There is thus no error of placing the burden on the Revenue instead of on the assessee. In view of the above conclusion, it is obvious that on the finding ....