COMMISSIONER OF INCOME TAX Vs. DWARKADAS MOOLCHAND
LAWS(MPH)-1980-9-20
HIGH COURT OF MADHYA PRADESH
Decided on September 23,1980

COMMISSIONER OF INCOME TAX Appellant
VERSUS
DWARKADAS MOOLCHAND Respondents


Cited Judgements :-

COMMISSIONER OF INCOME TAX VS. MAHESHPRASAD GUPTA [LAWS(MPH)-1989-2-36] [REFERRED TO]


JUDGEMENT

SHUKLA, J. - (1.)THIS order shall also govern the disposal of Miscellaneous Civil Case No. 52 of 1979 (CIT vs. Dwarkadas Moolchand), Miscellaneous Civil Case No. 53 of 1979 (CIT vs. Radheshyam Dwarkadas), Miscellaneous Civil Case No. 54 of 1979 (CIT vs. Master Arjun Bhojraj) and Miscellaneous Civil Case No. 55 of 1979 (CIT vs. Vaster Sunil Bhojraj), as in all these cases the question referred to us is common and the facts also, with slight variation, are similar.
(2.)THE question referred to us by the Tribunal, Indore Bench, Indore, is as follows:
"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee had reasonable cause for the late filing of the return and, consequently, in maintaining the order of cancellation of the penalty of Rs. 1,009 levied under S. 271(1)(a) of the IT Act ?"

In the connected cases the amounts of penalties levied by the ITO and cancelled by the AAC and the Tribunal are different but this will not affect the answer to the question referred to us for opinion.

(3.)FACTS in this case as stated by the Tribunal may be stated and taken as illustrative applying to the other connected cases as well. The assessment year in question was 1972 -73, for which the return of income was due on July 31, 1972. It was, however, filed on September 30, 1972. Since there was a delay of about two months, a penalty of Rs. 1,009 was levied under S. 271(1)(a) of the Act by the ITO.


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