TaxTMI 
TaxTMI 
1977 (7) TMI 65
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.... the assessee upto 30th June, 1972, but the same was, however, filed on 27th June, 1973. Before the WTO, the assessee pleaded that the return dated 27th June, 1973 is a revised return and that the original return was filed by him before he expiry of the due date. The WTO found that no proof was adduced by the assessee in support of his plea that original return had been filed before the expiry of ....
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....o asst. yrs. 1970-71 and 1971-72 was filed by the assessee on 28th March, 1972, i.e. before the expiry of the date on which the return for the asst. yr. 1972-73 was due. The AAC, therefore, held that the plea of the assessee that he was an illiterate agriculturist was of no consequence. He took the view that the assessee was well aware of the legal obligations and therefore, he took the steps to f....
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....terial on record to satisfy us that the assessee rightly entertained the belief that the wealth tax return had already been filed by him before the expiry of the due date. In the absence of any material to support the bono fide of the assessee, it cannot be said that the assessee was prevented by reasonable cause in filing of the return before 27th March, 1973. For the next two preceding years, 19....