1980 (1) TMI 80

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..... for our opinion the following question of law : " Whether, on the facts and in the circumstances of the case, when for the assessment years 1966-67 and 1967-68, the assessee had not filed a return of income in compliance with the notice under section 139(2) as also a declaration in Form No. 12 as required in section 184(7) of the Income-tax Act, 1961, it could have been allowed the benefit of co .....

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..... g with the return of income and if the return of income has not been filed, there is no necessity to file a declaration. The argument raised has to be rejected. In its true meaning s. 184(7) requires compliance of both the conditions. In the years in question the provision permitted the filing of declaration even before the filing of the return of income. As such, the provision cannot possibly be .....

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