It is under these circumstances, the Civil Appeals have to be preferred by the Revenue.
However, the matter was referred to the Full Bench because the Division Bench found itself unable to agree with the view taken by the earlier Division Bench ruling reported in 36 STC 347 Morvi Cotton Merchants Industrial Corpn.
When the assessee questioned the companyrectness of the imposition of penalty by way of an appeal against the order of the Income tax officer the Appellate Assistant Commissioner companyfirmed the same.
Originally, the matter came up before a Division Bench of the Gujarat High Court.
On Appeal by Certificate from the Judgment and Order dated 13.12.1976 of the Gujarat High Court in Income tax Reference No.
58,557 imposing a penalty of Rs.
9,690.
6,115.
Thereupon, the matter was taken up to the Tribunal.
For the year 1966 67, he returned an income of Rs.
For the year 1964 65, the assessee returned an income Rs.
It requires to be stated, at this stage, that for the respective assessment years the returns, as per the statute, ought to have been filed on July 31, 1964, July 31, 1965 and July 31,1966 respectively.
2626 28 of 1979.
For the year 1965 66, the assessee returned an income of Rs.45,000.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
24 of 1973.
48,000 while he was assessed on an income of Rs.
Ramamurthy, Ranbir Chandra and A. Subhashini NP for the Appellant.
However, the assessee filed the returns for all these years on march 24, 1967.
The Judgment of the Court was delivered by MOHAN, J. All the three appeals can be dealt with under the companymon judgment since the assessment years are different while the assessee the respondent is one and the same.
He was assessed on an income of Rs.
It was the filing of these belated returns which obliged the assessing authority to impose penalty as warranted under Section 271 1 a of the Income tax Act, 1961, hereinafter referred to as the Act .
52,337 together with the penalty of Rs.
3,915 was imposed.
Sunil Dogra and P.H. Parekh for the Respondent.
51,000 while he was assessed on an income of Rs.
In these cases, the Division Bench took the view under the provisions of Section 271 1 a of the Income tax Act, 1961.
The three assessment years in question are 1964 65, 1965 66 and 1966 67.
Ltd. v. State of Gujarat and in Special Civil Application No.1059 of 1972 decided by the same Bench of July 18, 1974.
The former relates to the obligation of the assessee to file a return within the due date, while the latter deals with companycealment where statutory obligation has been imposed requiring the assessee to file the return within the due date.
