1982 (5) TMI 18

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessment year 1974-75 the assessee filed its return of income on September 20,1974, showing an income of Rs. 16,894. The auditor's report in the prescribed form as required by s. 12A of the I T. Act was not attached to the return. The assessee filed a revised return on January 31, 1975, along with the auditor's report. It appears that for the assessment year 1974-75 the Department prescribed a n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Act applicable to a return filed under s. 139(1). The Revenue went up in appeal. The Income-tax Appellate Tribunal, 'A' Bench, Allahabad, upheld the view taken by the AAC. At the instance of the Revenue the following question has been referred for the opinion of this court: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n under sub-s. (4A) of s. 139. That provision provides that when a return is filed under sub-s. (4A) " all the provisions of this Act shall, so far as may be, apply as if it were a return required to be furnished under sub-section (1) ". The first requirement for the applicability of sub-s. (5) was, therefore, satisfied in the present case. The relevant sub-section of s. 139 indicates that the ....