1983 (4) TMI 33

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....as submitted the statement of case under s. 256(1) of the I.T. Act, 1961 (hereinafter to be referred to as " the Act"), and referred the following question for the opinion of this court: " Whether, on the facts and in the circumstances of the case, the Tribunal was correct in upholding the order of the Appellate Assistant Commissioner cancelling the penalty of Rs. 33,653 levied by the Income-ta....

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....s submitted there that the original return for the said year was sent to the ITO concerned on October 26, 1965, under certificate of posting, A peon book was produced in support of the said contention. This bore the stamp of Bermo Post Office against the entry " one cover containing income-tax return for the year ending March 31, 1965 ", addressed to the ITO, Dhanbad. The AAC, relying upon the sai....

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.... there was no other evidence available on record to support the assessee's contention. The inference drawn by the AAC was incorrect. The Tribunal, however, held as follows: "The assessee has produced evidence to show that the return was filed within time allowed under the Act on 26-10-65. He has also led evidence to prove the same." In the opinion of the Tribunal, " the posting of an article....

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....of Harihar Banerji v. Ramshashi Roy, AIR 1918 PC 102, at page 112, it was held that: " If a letter properly directed, containing a notice to quit, is proved to have been put into the post office, it is presumed that the letter reached its destination at the proper time, according to the regular course of business of the post office, and was received by the person to whom it was addressed. That ....