1981 (3) TMI 105

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....ied a fine of Rs. 11,050 against the assessee under s. 285A(2) of the Act on the ground that the assessee, in respect of the three contracts entered into by him with the Executive Engineer, PWD(B&R) as detailed below did not submit the information to the ITO, as required under s. 285A(1) of the Act and he, when called upon to show cause as to why the fine be not levied against him under s. 285A(2)....

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...., 1978 addressed to the ITO in reply to his letter dt. 18th Feb.,1978 where ITO, in the facts stated hereinbefore were incorporated Mr. Ranka has further urged that the show cause notice dt. 29th Dec.,1979 was received by the assessee on 21st Jan., 1980 and the date for the reply to the show cause notice being fixed for 28th Jan., 1980, the assessee in view of the paucity of the time could not att....