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TMI Blog1983 (7) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... 1976-77. 2. Shri Gupta the assessee s advocate submits that it is a fact that the return for the asst. yr. 1976-77 was to be filed by 30th June 1976. The records show that the return was filed on 8th May 1978. In reply to the notice u/s 274 by the representatives letter dt. 30th March, 1981 it was brought to the notice of the ITO that the return could not be filed within the prescribed period on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uary, 1978 the assessee paid the tax on the returned income. The papers were then handed over to representative to enable him to file the return. However, in the rush of work towards the end of the financial year it is stated that the representative lost sight of the fact that the assessees s return had to be submitted to the ITO. The return was then filed on 6th May, 1978. Shri Gupta submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Gupta argued the assessee s case on the line the assessee had filed the reply dt. 30th March, 1981. Shri Gupta pointed out that the assessee was working as an accountant in the firm of M/s K. Aminuddin Sons. It was submitted that because of the allowance of the assessee, not only his personal return was delayed but that the returns of the various partners of the assessee s employer firm M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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