1980 (8) TMI 55

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..... No. 57 relates to the assessment year 1968-69, whereas I.T. Case No. 58 pertains to the assessment year 1969-70. The assessment years concerned in these cases commenced on 1st April, 1968, and 1st April, 1969. The returns of total income under s. 139(1) of the I.T. Act, 1961 (hereinafter referred to as " the Act "), had to be filed up to 30th June, 1968, and 30th June, 1969, respectively, but th .....

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..... hing the return had been made by the ITO, nor had the returns in question been furnished within the periods in cl. (b) of s. 139(4). as contemplated under s. 139(4)(a) of the Act and, consequently, the interest was not leviable. The application filed by the revenue with the prayer that the following questions which, according to the revenue, are questions of law, be referred to this court, has bee .....

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..... uestions of law, be got referred to this court for its opinion. The learned counsel for the revenue cites a decision of the Kerala High Court in P. A. Abdul Muthalif Rowther v. ITO [1976] 102 ITR 694, to contend that the return filed in response to a notice under s. 148 of the Act has to be considered as a return under s. 139 of the Act and even if there was no extension of time granted by the I .....

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