BASANT KUMAR BAJORIA Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1982-83, the following questions have been referred to this court :

(2.) Briefly stated, the facts leading to this reference are that the assessee filed a return on September 22, 1983, in respect of the assessment year 1982-83 relevant to the previous year ended on October 27, 1981. The Income-tax Officer completed the assessment on a loss of Rs. 94,060 but did not carry forward the same since the return was not filed within time. The assessee submitted that though the due date was June 30, 1982, he had filed the application for extension of time for filing the return, first up to December 31, 1982, secondly up to March 31, 1983, by Form No. 6 filed on December 30, 1982, and finally up to September 30, 1983. The Deputy Commissioner (Appeals) held that the return filed after March 31, 1983, could not be a return under Section 139(1) or 139(2) of the Act. He further held that there was violation of the provisions of Section 139(3) of the Act. He did not accept the assessee's contention that the return was a voluntary return under Section 139(4). He, therefore, rejected the claim for carry forward of the loss.

(3.) On further appeal by the assessee, the Tribunal held that the claim of the assessee regarding filing of applications seeking extension of time to file the return up to March 31, 1983, was not established either before the Departmental authorities or before the Tribunal. The explanation that the assessee could not trace the receipt was not accepted. The Tribunal held that the assessee could not be said to have filed the return voluntarily. In this view of the matter, the claim of the assessee for carry forward of the loss was rejected and the appeal was dismissed.