1975 (8) TMI 6

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....assessment year 1963-64. Under section, 139(2) of the Income-tax Act, 1961, the time to file return by the assessee expired on the 30th September, 1963. Under sub-section (4) of section 139 of the Act, however, the assessee had the privilege to file the return at any time before the completion of the assessment, that is to say, up to 31st March, 1968. In the meantime, on the 21st March, 1966, noti....

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....turn within the time mentioned. Failure to file the return within the time mentioned in section 139(2) of the Act attracts the jurisdiction of clause (a) of section 147 of the Act. The fact that there is an additional privilege given to the assessee under sub-section (4) of section 139 of the Act, in my opinion, would not defeat the right of the Income-tax Officer to issue the notice on the failur....