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TMI Blog2013 (10) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... n total income of Rs.91,580/- u/s 143(3) of the Income Tax Act, 1961 vide assessment order dated 21.1.1981. Despite this, the assessee did not file his return and ultimately proceedings u/s 141 were initiated and notice u/s 148 was served upon the assessee on 18.09.1984 – Held that:- Assessee had without reasonable cause failed to furnish his return of income within time – Directed the assessee to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-9-2013 - Rajive Bhalla And Dr. Bharat Bhushan Parsoon,JJ. For the Petitioner : Mr. Anand Chhibbar, Senior Advocate with Ms. Supriya Garg, Advocate For the Respondent : Mr. Yogesh Putney, Advocate ORDER Rajive Bhalla, J (Oral) By way of this order, we shall dispose of Civil Writ Petition Nos.12917 and 13191 of 1991, as they involve adjudication of the same questions of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents, submits that as Section 80(J)(3) was amended by Finance Act No.2 of 1980 with effect from 01.04.1972, the petitioner cannot take any benefit and, therefore, has rightly been directed to pay penalty. The order passed by the Assessing Officer as well as the revisional authority are legal and valid and should, therefore, be affirmed. We have heard counsel for the parties, perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritten reply has been received so far. Perusal of the record shows that the assessee main source of income is one-half share from M/s Haryana Steel Fabricator, Faridabad, in which he is a partner. It is also noticed that the return in the case of the firm was received on 30.09.1979 and the assessment was made on total income of Rs.91,580/- u/s 143(3) of the Income Tax Act, 1961 vide assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o ignorance of the affect of Section 80J of the Act or the pendency of a matter relating to vires of Section 80J of the Act may have been accepted, if the petitioner had offered an explanation before the Assessing Officer. The petitioner did not appear before the Assessing Officer to offer any explanation and, therefore, cannot be allowed to raise a fresh plea in proceedings under Article 226 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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