9911796707
TMI Blog1977 (1) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The facts are that a notice under s. 139(2) was issued by the ITO and the same was served on the assessee on7th May, 1971while the return was due on or before6th June, 1971. The assessee meanwhile filed an application fo4r extension of time in Form No.6 on 7th June,1971 for extension upto 31st July, 1971 which was accepted and the return was ultimately filed on 14th Sept., 1971 i.e., after a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of time to file the return of income in Form No. 6 and had been allowed time to file the return of income till 31st July, 1971 and as such the assessee should have filed the return of income by 1st Oct., 1971 and in case he was unable to do so he should have again applied for extension of time to file the return of income which was obviously not done. As regards the argument of the assessee that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for extension of time for filing the return upto 30th Sept., 1971 vide receipt No. 8417 dated 8th June, 1971 and the same has been allowed; that the assessee filed his income tax return on 14th Sept., 1971 i.e., within the time allowed and as such he ahs not committed any default in filing the return of income in time. Thus it could be seen that the assessee, a prudent business man, had duly appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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