SIDH COMPANY KANPUR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) WE are unable to see any substance in this writ petition. The writ petition is directed against an order of the Commissioner of Income-tax made under Section 264 of the Income-tax Act. The relevant facts are the following :

(2.) THE question in this case is whether the petitioner has established that he was prevented by sufficient cause from furnishing the return within time within the meaning of Clause (4) of Rule 117A. THE petitioner's case was that his munim was suffering from infective hepatitis from December 20, 1974, till about March 3, 1975. THE certificate of the doctor produced by the petitioner supported the said fact. THE Commissioner of Income-tax did not disbelieve the said certificate. What he said was that even if the said certificate was true, there was ample time for the petitioner to file his return. It may be seen that the illness of the munim was only till March 3, 1975. THEre was ample time for the petitioner to file the return which was due by July 31, 1975.