1981 (9) TMI 20

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....on referred to us, at the instance of the Commissioner of Income-tax, by the Appellate Tribunal, Bombay Bench C, is as follows Whether, on the facts and in the circumstances of the case, the assessee had failed to furnish the return of his total income within the time allowed, by sub-section (1) of section 139 of the I.T. Act, 1961 ? In this case the return was due according to the ITO by 30....

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....ubmission and cancelled the penalty. The Tribunal, however, rejected the other plea, namely, that because interest was charged, an automatic extension of time followed. This was specifically negatived and, according to the Tribunal, the date for furnishing the return could only be extended on an application to be made by the assessee in the prescribed manner. There was no such evidence on record o....