1982 (5) TMI 117

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..... . No notice under section 139 (2) was served on the assessee. Return of total income was under section 139 (1) due to be filed by 11th August, 1979. As for the assessment year 1978-79 registration stood continued as per ITO's order dated 16th October, 1979. Form No. 12 declaration was due to be filed on 11th August, 1979. It was instead filed on 9th Mar, 1981 alongwith the return of total income. .....

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..... 9th Mar, 1981. Thus, the assessee obviously ran the risk of being penalised for delay in filing of the return. That by itself indicates that as for furnishing Form No. 12 declaration, there did exist reasonable cause. In any case there is medical evidence on record. I find that the delay was condonable. ITO is directed to adjudicate the matter on merits according to law. . Appeal is allowed for .....

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