1978 (9) TMI 51

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ermentioned question under s. 256(1) of the I.T. Act, 1961 (hereinafter referred to as "the Act"): "Whether, on the facts and in the circumstances of the case, penalty could be imposed when the return is filed under s. 139(4) of the I.T. Act, 1961 ?" The relevant facts are that for the previous year ended on 27th October, 1962, relevant to the assessment year 1963-64, the assessee did not fi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e case of Addl. CIT v. Dongarsidas Biharilal, which we have pronounced today [since reported in [1979] 116 ITR 897 (Pat)]. Accordingly, the question of law has to be reframed as has been done in the said case and after reframing the question, for the reasons given in the said decision, which covers all the arguments that have been raised by the contending parties in this case, the question is answ....