1980 (9) TMI 119

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..... mpanied by a certified copy of the partnership deed alongwith a duplicate copy thereof. During the assessment proceeding a certified copy and a photostat copy of a partnership deed, was filed. In the absence of any explanation the ITO refused to condone the delay and assessee assessed as U.R.F. Before the AAC it was contended that sufficient opportunity was not given to the assessee for explaining .....

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..... n Form No. 11 was to be filed with the return was an impression which was not bona fide. 3. After hearing both the parties, we are of the view that the ITO should have condoned the delay. It does happen sometime that the application on Form No. 11 is delayed unavoidable either of a wrong legal advice or by an impression that the application has to filed alongwith the return. It this case, we fin .....

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