1980 (2) TMI 139

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..... 2. Sri V.V. Nagarajan, an advocate, filed his return of income for the year under appeal on 16th March, 1977 while the same was due to be filed before 31st July, 1976. The assessment was made on 29th March, 1977. The ITO initiated penalty proceedings. A show-cause notice was served on Sri V.V. Nagarajan on 18th April, 1977 fixing the date of hearing to 29th April, 1977. Since Sri Nagarajan died .....

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..... of the AAC. 3. I heard the parties. It is common ground that Sri V.V. Nagarajan to whom notice was issued to show-cause why penalty could not be imposed died before offering his explanation. His widow could not possibly explain the reasons for the delay of Sri Nagarajan in filing the return in time. However, she explained that Sri Nagarajan was suffering from abnormal functioning of heart during .....

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