1979 (6) TMI 92

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..... and 30th June, 1971 respectively, were filed only on 16th April, 1975 after notice under s. 148 was issued to the assessee. It is also common ground that the assessee did not furnish any reply to the show cause notice issued by the ITO. The ITO, therefore, came to the conclusion that the assessee had no explanation for the delay in filing the returns and penalty was called for. He finally levied p .....

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..... commission of the default the penalties levied by the ITO were in excess of the limits laid down in s. 271(1)(A). He, therefore, reduced the penalties to Rs. 645 for the assessment year 1970-71 and Rs.1,225 for the assessment year 1971-72. Still dissatisfied with the order of the AAC the assessee has come on appeal before the Tribunal. 4. The contention of the assessee's counsel before me was th .....

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..... by his employers by means of tax deductions at source and submission of statements of salary drawn and tax deducted at source but after his retirement from his service this obligation has left solely to the assessee himself and for fulfilling this obligation he had depend on his former office. That being the case, the assessee's explanation that he had to wait for the particulars of his leave sal .....

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