1998 (9) TMI 21

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the date on which the books had been seized from the assessee and not for any period subsequent thereto as the books had been transferred from one Income-tax Officer to another and the assessee was unable to secure the documents and copies of books required for filing his return after the seizure. The Commissioner took the view that as the last date for filing the return was June 30, 1980, and sin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X