1981 (10) TMI 74

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.... the ITO's office on 28th July, 19755 at diary No. 4684. In the return, permanent account number is mentioned as 25-600-PY-1249/Amb/A. The sources of income were salary Rs. 4,800, income from house property Rs.200 and share from M/s. Gaur Scientific Metal works. Such return was accepted under s. 143(1) of the Act by the ITO on 29th Feb., 1976. According to the ITO, in his order under s. 271(1)(c) passed on 12th Sep, 1979 from which the present appeal emanates, the assessee had simultaneously filed another return in the status of individual with the ITO, 'B' Ward, Roorkee, and the income declared was 1/5th share in M/s. Naresh Automobiles Workshop, Hardwar. 3. On our requisition, copies of the assessment orders of the firm M/s. Naresh Aut....

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.... the ITO, 'B' Ward, Roorkee, addressed a letter dt. 27th Dec., 1976 to the ITO informing him that as Sh. G. L. Sharma and other partners of the Roorkee firm were assessed by him, he was forwarding their returns filed in respect of the Roorkee firm for necessary action. In the said letter, he also mentioned that the partners had stated their investments from the Ambala firm. In the said letter, date of filing of the returns at Roorkee is mentioned as 1st Aug., 1975 and, therefore, the ITO is correct that both at Ambala and Roorkee, Girdhari Lal Sharma filed simultaneous of income. The ITO after resorting to the provisions of s. 148 of the Act brought to tax the share income from Roorkee firm amounting to Rs. 2,314. The assessee accepted the ....