COMMISSIONER OF INCOME TAX Vs. RAJENDRA PRASAD GUPTA

JUDGEMENT

(1.) AT the instance of the Revenue, the Income-tax Appellate Tribunal, Patna Bench, Patna, made a reference to this court of the following question of law for its opinion which pertains to the assessment for the year 1977-78 :

(2.) THE facts, in brief, show that the return of income by the assessee was filed on September 15, 1977. THE assessment was completed on this return on September 22, 1977, under Section 143(1) of the Income-tax Act, 1961. Some time in June, 1979, the Income-tax Officer issued notice under Sub-section (2) of Section 143 of the Act for correction of the assessment. After such notice was issued to the assessee, he filed a revised return on January 5, 1980. Subsequently, the assessment was completed and penalty was imposed. We feel somewhat handicapped as the proper relevant dates relating to issuance of notice, the subsequent assessment, etc., have not been mentioned in the paper book.