1981 (11) TMI 78

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....for submission on or before 30th June,1972 was, according to the authorities below, filed as late as 9th June,1975 without reasonable cause. The case of the assessee, on the other hand, is that the return was originally filed in time, and that the return filed on 9th June,1975 was a duplicate one. In support of the claim that an earlier return had been filed. the ld. counsel for the assessee has r....

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....e assessee. 3. We have carefully considered the matter in the light of the rival contentions. We have also verified from the service postage register of the relevant period, which was produced before us by the ld. Deptl. Rep. on our request. that a notice under s. 142(1) was indeed, issued to the assessee on 12th Feb., 1975 and that the doubt cast to the genuineness of the notice by the ld. Dept....