KAPOOR CHAND KULISH Vs. UNION OF INDIA

JUDGEMENT

(1.) THROUGH this writ petition filed under Article 226 of the Constitution of India, the petitioner, Kapoor Chand Kulish, Proprietor, Rajasthan Patrika, Jaipur, has sought a writ of certiorari for quashing the order dated September 1, 1980, passed by the Commissioner of Income-tax, Jaipur, rejecting the applications under Section 273A of the Income-tax Act for the assessment years 1974-75, 1975-76 and 1976-77.

(2.) THE petitioner is an assessee and is assessed by the Income-tax Officer, B-Ward, Jaipur. According to the petitioner, he furnished his return of income under Section 139(1) of the Income-tax Act, 1961 (hereinafter referred to as the "Act"), for the assessment year 1974-75 on October 23, 1975. This return was revised on October 30, 1976. THE figures relating to the assessment year 1974-75 are quoted below : <FRM>JUDGEMENT_123_ITR196_1992Html1.htm</FRM>

(3.) FOR the assessment years 1975-76 and 1976-77, the Income-tax Officer also imposed penalties under Section 271(1)(a) of the Act for late filing of the returns.