9911796707
TMI Blog1981 (3) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... nder s. 285A(2) of the Act on the ground that the assessee, in respect of the three contracts entered into by him with the Executive Engineer, PWD(B R) as detailed below did not submit the information to the ITO, as required under s. 285A(1) of the Act and he, when called upon to show cause as to why the fine be not levied against him under s. 285A(2) of the Act did not submit any oral or written ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee dt. 2nd March, 1978 addressed to the ITO in reply to his letter dt. 18th Feb.,1978 where ITO, in the facts stated hereinbefore were incorporated Mr. Ranka has further urged that the show cause notice dt. 29th Dec.,1979 was received by the assessee on 21st Jan., 1980 and the date for the reply to the show cause notice being fixed for 28th Jan., 1980, the assessee in view of the paucity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause inasmuch as the date fixed for hearing by the CIT was 28th Jan., 1980, and the said notice was served on the assessee on 21st Jan., 1980 we, therefore set aside the impugned order of the CIT and restore the matter to his file for deciding the said matter afresh in accordance with law, after giving due opportunity of hearing to the assessee. 5. In the result, the appeal of the assessee all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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