1977 (12) TMI 59

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..... urn was 30th Aug., 1973. On 14th Aug., 1973, the assessee requested for time till 31st Oct., 1973 and the ITO granted time till 30th Sept., 1973. The return was filed on 13th Dec., 1973. Holding that the assessee was not prevented by sufficient cause from filing the return within the time allowed, the ITO levied a penalty of Rs. 2,822 under s. 271(1)(a). On appeal, the AAC accepted the contention .....

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..... fact was intimated to the assessee. Though the intimation card is on the Departmental file, there is nothing to indicate the service of the card on the assessee. Before the Tribunal, the assessee s main contention is that out of the total sales of oil to the value of Rs. 21 lakhs, consignment sales to parties at Bombay and Calcutta were of the order of Rs. 7,28,644.15 and till the consignees sent .....

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