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TMI Blog1975 (12) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... a notice under s. 139(2) on 6th July, 1973. The assessee asked for time for filing the return and it was granted time till 30th Sept., 1973. The assessee again applied for time and it was granted till 15th Nov., 1973 and the assessee was informed accordingly. Since no return was filed, ex-parte assessment was made on 18th March, 1974. The assessee applied for cancellation of the ex-parte assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not file his individual return of income. The counsel could not given the dates on which the other two firms filed the returns of income but he stressed that till the share income from Sujatha Silk House was known to the assessee, he could not file his own return of income and for this proposition, he placed reliance on the Mysore High court ruling in the case of Venkateswara Power Rolling Mill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the assessee would have applied for time when he was assisted by an IT Practitioner. This reason for refusing an application under s. 146 cannot be sustained. If an application for extention had been filed and it had been rejected by the ITO, still the ITO could have passed an ex-parte assessment. However, on facts, we are satisfied that the assessee could not have filed the return of income gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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