1982 (5) TMI 18

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ptember 20,1974, showing an income of Rs. 16,894. The auditor's report in the prescribed form as required by s. 12A of the I T. Act was not attached to the return. The assessee filed a revised return on January 31, 1975, along with the auditor's report. It appears that for the assessment year 1974-75 the Department prescribed a new form of return. The assessee, consequently, filed another return O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... went up in appeal. The Income-tax Appellate Tribunal, 'A' Bench, Allahabad, upheld the view taken by the AAC. At the instance of the Revenue the following question has been referred for the opinion of this court: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that there was no contravention of section 12A(b) even when the assessee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... turn is filed under sub-s. (4A) " all the provisions of this Act shall, so far as may be, apply as if it were a return required to be furnished under sub-section (1) ". The first requirement for the applicability of sub-s. (5) was, therefore, satisfied in the present case. The relevant sub-section of s. 139 indicates that the return has to be furnished in the prescribed form and must also set f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X