1984 (1) TMI 77

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.... (a) for asst. yr. 1968-69., 2. The return of income was due under s. 139 (1) by 29th June, 1968, but on 25th June, 1968 the ITO served a notice under s. 139 (2). The first application in Form No. 6 was filed on 3rd Aug., 1968 seeking extension upto 30th Sept., 1968. There was no reply form the ITO. The question need not be further examined as the CIT (A), had already condoned this period. On 6....

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....stomers could not be settled and thereafter on account of heavy floods, reconstruction of books of accounts took much more time then expected. However, every effort was made to file the return as quickly as possible. Unfortunately, these contentions were not acceptable to the ITO. 4. Shri Patel further submitted that in the course of appeal too the same facts were reiterated. The CIT (A) was go....