9911796707
TMI Blog1984 (6) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... turn on 22nd July, 1972 but could not produce the acknowledgement in respect thereof. A revised return was filed on 23rd March, 1977 alongwith revised returns for the asst. yr. 1969-70 to 1971-72. For the subsequent asst. yrs. 1973-74 to 1977-78 the returns were filed as follows: Asst. yr. Filed on 1973-74 27-8-1973 1974-75 29-6-1974 1975-76 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee could not produce any proof for filling the return in time. The AAC has confirmed that order. The material part of his order is as follows: "In the absence of any evidence to show that the original return of wealth was filed on 22nd July, 1972, it is not possible to accept the appellant's plea that the return was filed on the ground that the under self-assessment tax was paid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the WTO." 3. The assessee has submitted that he was present at the time of hearing and the register was not produced when the assessee was present nor was it shown to him. He has also submitted that he had written to the WTO on 10th April, 1984, 1st May, 1984 and 10th May, 1984 to have inspection of the register but it was not given the assessee advocate has emphasised the fact that the retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the acknowledgement received should be produced. All that the aforesaid decision of Bombay High Court states is that it is for he assessee to prove the filing of the return. If he is able to produce the acknowledgement well and good, but if he is not able to produce it he can certainly rely upon circumstantial evidence. In this case the circumstantial evidence is sufficient to prove that assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ything to the contrary. Moreover the assessee has paid tax under s. 15B amounting to Rs. 2698 on 21 Aug., 1972 which was on the basis of certain calculations a copy of which was shown to us at the time of hearing. The calculations partly tally with the assessment. This shows that payment was made on the basis of the calculation which must have been filed with the return before tax under s. 15B. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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