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TMI Blog1982 (4) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed on 2-9-1975, i.e., there was a delay of 25 months. Notice was issued by the WTO under section 18(1)(a). From his order it is seen that the assessee was silent which, according to the WTO, would go to suggest that the assessee has without reasonable cause failed to file the return within the stipulated time. Accordingly, the WTO noted that he was satisfied that the assessee has without reasonable cause failed to furnish the return within the time and has committed a default under section 18(1)(a) for which he was liable to penalty. He, therefore, imposed a penalty of Rs. 7,650. 3. On appeal by the assessee, the AAC noted the contention made on behalf of the assessee that the return was filed, as mentioned above, by the legal heir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adarajan [1980] 122 ITR 1014 is cited. Reliance is also placed on the decision of the Hon'ble Allahabad High Court in the case of Rameshwar Prasad v. CWT [1980] 124 ITR 77. In the course of the hearing, the assessee's learned counsel draws our attention to the commentary Verma on Wealth-tax, 2nd edition, page I/551, in support of his contention that no penalty can be imposed on legal representative, when the default was that of the deceased person. It is submitted that since the default was admittedly of the deceased person, the present assessee should not be penalised. It is urged that the order of the AAC may be sustained. 6. We have perused the orders of the authorities below for our consideration along with the rival contentions of bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t where the default complained of is one failing under section 18(1)(a), the penalty has to be computed in accordance with law in force on the last day on which the return, in question, had to be filed and that the default, if any, committed, is committed on the last date allowed to file the return. Therefore, liability to tax and liability to pay penalty cannot be treated on the same footing. We have considered the decisions relied on by the assessee, as discussed in the preceding paragraph. The ratio of those decisions, cited above, is not applicable to the facts of the case before us, as in those cases the default was established to have been committed by the assessee during his life time and the legal representative cannot be penalised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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