1984 (12) TMI 94

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....non-submission of the return in time under s. 18(1) of the Act. The assessee did not file the returns for the asst. yrs. 1968-69 to 1972-73 as required under s. 14(1) of the Act. The returns were filed only on 19th Jan., 1978. The WTO initiated penalty proceedings under s. 18(1)(a) of the Act and issued a show case notice to the assessee on 7th March, 1979 and the case was fixed for hearing on 30t....

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....erit the assessee was prevented from treasonable cause. The returnees could not be filed with reared to the ownership of the house property, further, the assessee could not collect the particulars of his house property in time. Both the arguments of the assessee were negative and the penalties were confirmed. 3. The counsel of the assessee only made submission on the legal ground. It was stated....