1982 (12) TMI 84

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..... he years for default u/s 271 (1) (a) of the IT Act, 1961. Before these years, the assessee never filed return as her income was below taxable limit. For the years under appeal also, the assessee s own income is below taxable limit but if the income of the assessee s son, who was admitted to the benefits of a partnership is included in the income of the assessee, then the assessee s total income be .....

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..... e and deleted all the penalties. Before us, Shri Nanda, ld. representative for the revenue argues that the form of the return has been amended and its column 12 clearly requires from assessee to disclose share income of the minor son, who was admitted to the benefits of a partnership. Let us see whether the assessee entertained the belief she pleaded before the AAC. Her contention was that neither .....

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..... s of partnership. The assessee s belief is, therefore, fortified by this authority also. The assessee found the belief only on the basis of the legal position emerging from s. 139 (1) and s. 64. She does not say that she formed her belief on the basis of the form of return. There may be a legal obligation in the light of the amended form of the return or under any other legal provision, but the fa .....

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