DAWN AND CO Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The Income Tax Appellate Tribunal has at the instance of the assessee referred under S.256(1) of the Income Tax Act, 1961 the following question:

(2.) The reference relates to the assessment year 1963-64. The Income Tax Officer served a notice on the assessee under S.139(2) of the Income Tax Act, 1961 on 28-6-1963 requiring him to file a return of his total income for the assessment year 1963-64. The assessee should have filed the return in pursuance to the notice on 28-7-1963, but he filed the return only on 2-12-1963. The assessment was completed on 27-2-1964.

(3.) The Income Tax Officer being not satisfied with the reasons given by the assessee imposed on him a penalty of Rs.5,166/-. The decision of the Income Tax Officer was confirmed by the Appellate Assistant Commissioner and by the Tribunal.