1982 (9) TMI 115

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....The explanation of the assessee that the partner-in-charge of the accounts of the assessee-company was sick and was admitted in the hospital did not find favour with the ITO who rejected the said explanation while levying the penalty. 3. When the issue was carried by the assessee before the AAC, he also confirmed the levy of penalty observing that the assessee had no sufficient cause for not filing the return in time. 4. It is this action of the AAC which is contested by the assessee, before us. The ld. counsel for the assessee Mr. D. K. Gupta vehemently argued that out of four partners in the assessee-company, one being father Shri Pal Jain and other three partners being his sons, viz., Rajeshwar Lal, Vinod Kumar and Ashok Kumar, as ....

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....mar. It was a mere stroke of misfortune that Siri Pal Jain and Rajeshwar Lal fell sick quite seriously before the end of the previous year relevant to the year under consideration and continued to be so for quite some time and Shri Pal ultimately died in January, 1981 but even Vinod Kumar, a young man aged 23 years, also had mental ailment and to that effect papers are placed on the assessee's compilation. The ld. departmental representative could not controvert about the genuineness of any paper which can be listed as below in respect of sickness of the three partners: "Reg Siri Pal Jain Date Particulars Remarks 30th Nov.,1975 to 6th Dec., 1975 Admitted to Hospital Cardic Care Unit CCF 30th Nov., 1975 Referred t....

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....1977 Dr. Madan Gopal, M. Nagar -do- 23rd April, 1977 Dr. Dinesh Pant, M. Nagar -do- 24th April, 1977 Dr. Uma Rani, Delhi . 24th May, 1977 Snowden Hospital, Simla Engina of heart 2nd May, 1977 Dr. Puri -do- 5th May, 1977 Snowden Hospital -do- 14th July, 1977 Vidya Clinic, Simla -do- 18th July, 1977 to   .. 26th July, 1977 -do- -do- 30th Aug., 1977 Dr. R.C. Garg, Saharanpur -do- 7th Sep., 1977 Dr. P.C. Aggarwal, Delhi -do- REG : Vinod Kumar 16th June, 1976 Certificate from Dr. A.N. Mehrotra reg. Not happy with the working(mentally) complaint of mental trouble 31st July, 1977 Dr. S.K. Jain, Saharanpur complaint of mental tr....