GENERAL MECHANICAL WORKS Vs. INCOME TAX OFFICER THIRD

JUDGEMENT

(1.) IN this petition, the short question that calls for an answer is whether the purported application made by the petitioner admittedly received by the revenue on March 26, 1975, can be construed as an application made under s. 146 of the I.T. Act, 1961. (hereinafter referred to as "the Act").

(2.) THE facts leading to this petition may be briefly stated as follows :

(3.) SIMILARLY, the argument is that it has been presented before the assessment order was made. That is belied by the fact that the return itself was received in the office on march 26, 1975, and, therefore, anything attached to the return also must have been received on that date only. Hence, to imagine that the application was presented on March 14, 1975, the date borne on the trading and profit and loss account is to over-look actual facts.