Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1984)8ITD662(All.)
1. The common contention in all these departmental appeals is that the AAC had erred in canceling the various penalties imposed by the ITO under Section 271(1)(c) of the Income-tax Act, 1961 ('the Act') on the assessee.2. Shri Madanlal, who is now represented by his wife Smt. Darshan Kaur in the present appellate proceedings, died on 16-4-1973. Within his lifetime, he was carrying on business in retail in purchase and sale of cloth. He was not assessed to tax. After his death, estate duty proceedings were initiated against his widow Smt. Darshan Kaur, the present assessee before us. The Assistant Controller of Estate Duty found that the deceased had fixed and other deposits to the extent of about Rs. 78,000. All these deposits were included in the estate of the deceased for the purpose of estate duty. The Assistant Controller also estimated the investment in this business at Rs. 40,000. It may be stated here that the deceased had not maintained any books of account for his cloth busin...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1983)6ITD603(All.)
1. The order of the Commissioner, which is the subject-matter of appeal before us, was communicated to the assessee on 27-12-1980. The appeal should, therefore, have been filed by 25-2-1981. It was actually filed on 3-3-1981. Apparently, therefore, it is out of time by six days.2. The assessee has filed an application requesting for the condonation of the above delay. It is stated in the application that the principal officer of the company, who was dealing with the taxation matters and who was also in the custody of the relevant files including the order of the Commissioner, had fallen ill and was confined to bed in the month of February 1981. That the principal officer, Shri Madan Mohan Sharma, was ill from 9-2-1981 to 28-2-1981 is also supported by a medical certificate. It was also contended before us by the counsel for the assessee that a challan for paying the appeal fee was obtained from the office of the ITO immediately after the recovery of the principal officer on 2-3-1981, ...
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