1986 (2) TMI 83

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..... of time upto 31st July, 1980 to which no reply was sent. The ITO has imposed the penalty for nine months of delay. The ITO has passed most stereotyped order and shows no application of mind whatsoever. In para-3 it has been stated that there is no reply from the assessee's but in the very next sentence the reply of the assessee has been quoted. Further it has also been stated that the assessee has .....

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..... hearing before us the learned Counsel for the assessee pointed out that in the assessee's return of refund claim was made to the extent of Rs. 46,175 and actually tax computation as per assessment order entitles the assessee to a refund of Rs. 27,879. 4. The ld. departmental representative has relied upon the CIT(A)'s order. 5. This Tribunal in the case of Shobhraj Co. vs. ITO (1984) 41 C .....

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