1983 (11) TMI 81

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....e is a registered firm. For the asst. yr. 1977-78 in question return was due to be filed by it on or before 31st July, 1977, whereas it was actually filed on 16th August, 1979. Accordingly, the ITO initiated penalty proceedings against the assessee u/s 271(1)(a). In reply to the showcase notice, the assessee submitted that it did not receive any notice for filing the return : that the assessee fil....

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....pletion of the year a fresh application was filed. However, the ld. AAC observed that the ground of the assessee being continuously ill had not been taken before the ITO and that there was nothing to show that the assessee was ill during the entire period of 24 months. Regarding the filing of Form No. 6 though the assessee filed photostat copy of the receipt dt. 30th July, 1977, ld. AAC observed t....

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....enalty had not been calculated correctly. 5. On the other hand, the ld. departmental representative placed reliance on the orders of the income-tax authorities. 6. We have considered the rival submissions. The assessee having filed a photostat copy of the extension application dt. 30th July, 1977 before ld. AAC, it is established that an extension application was moved by the assessee before....