1984 (6) TMI 117

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..... hin time, after excluding the time taken for obtaining certified copy of the order of the Appellate Assistant Commissioner ("AAC" for short) from his office. We have considered this aspect of the matter and we are satisfied that the appeal is within time. 2. The appeal by the assessee is against the imposition of penalty under s. 271(1)(a) by the Income-tax Officer ("ITO" for short), and sustain .....

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..... berately failed to furnish the return within time and was therefore, liable to penalty under s. 271(1)(a). The delay was of 4 complete months and on the basis of this working, the penalty payable was worked out at Rs. 2,018. 4. The assessee preferred an appeal before the AAC reiterating the same submissions and contentions. The AAC also declined to accept the appeal by the assessee. Of course, h .....

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..... essee. It is argued by the ld. counsel that having regard to the facts of the case and the decision of the Tribunal, there would be no case of imposition of penalty in the present circumstances. 6. We have heard both the sides and we have gone through the orders of the authorities below for our consideration. We have also perused the orders of the Tribunal relied on by the assessee. The ITO has .....

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