A KESHAVA BHAT Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE appellant is a practising advocate. He is an income- tax assessee from the year 1989-90 onwards. For the assessment year 1989- 90, he had declared his gross income at Rs. 45,000. For the assessment year 1990-91, the gross income returned was Rs. 1,00,000, and for the year 1991- 92, the gross receipt was shown at Rs. 1,15,000. After allowing the permis sible deductions, the assessments were framed for all the three years. THE tax was paid.

(2.) ADMITTEDLY, for the year 1991-92, the appellant had not maintained books of account. A show-cause notice under Section 271A read with section 273B of the Income-tax Act. 1961 (for short, "the Act"), was issued to him requiring him to explain as to why the penalty be not levied for not complying with the provisions of Section 44AA read with rule 6F(1) of the Income-tax Rules, 1962 (for short, "the Rules")..

(3.) AGGRIEVED against the orders passed to the authorities under the Act, the appellant filed the writ petition which has been dismissed by the learned single judge.