1982 (5) TMI 117 - AT - Income Tax

Summary

The appeal was filed by the assessee against the AAC's order dated 12th February, 1982. The case pertained to the assessment year 1979-80. The assessee did not receive a notice under section 139(2) and filed the return after the due date due to the serious illness of a family member. The delay was considered justifiable, and the ITO was directed to proceed with the assessment. The appeal was allowed for statistical purposes.