Law: Income Tax Act, 1961

Section: 256

Income tax---Return Income tax return sent by post under certificate of posting Return posted within the time allowed Posting of valid return within the time allowed under certificate of posting, in the absence of proof to the, contrary, is sufficient evidence of return having been filed within time. A I R 1918 PC 102 and A I R 1981 SC 1284 ref. A I R 1981 S C 1284 : 1981 All. L J 504 and A I R 1918 PC 102 : 16 All L J 969 ref. ORDER S. K. JHA, J. The Income tax Appellate Tribunal, 'B' Bench Patna has submitted the statement of case under section 256 (1) of the Income tax Act, 1961 (hereinafter to be referred to as 'the Act') and referred the following question for the opinion of this Court. "Whether on the facts and in the circumstances of the case, the Tribunal was correct in upholding the order of the Appellate Assistant Commissioner cancelling the penalty of Rs. 33,653 levied by the Income tax Officer under section 271 (1) (a) of the Income tax Act, 19 1." 2. The facts are not at all in controversy. The statement of the case relates to the assessment year 1965 66. The assessee is a partnership concern' deriving income from coal mitring business. A notice under section 139 (2) dated 1 st June, 1965 was issued by the Income tax Officer, Colliery Circle, Dhanbad. The assessee, however, filed a return before the Income tax Officer, Special Circle, Ranchi on 6th August, 1966 (when the case was transferred to him) with a remark "duplicate" mentioned at the top of the return. As there was delay in filing the return, the Income tax Officer levied penalty of Rs. 33,653 under section 271 (l) (a) of the Act for the late filing of the return. A copy of that order has been marked as Annexure 'A'. 3. The assessee preferred an appeal before the Appellate Assistant Commissioner. It was submitted there that the original return for the said year was sent to the Income tax Officer concerned on 26th October,1965 under certificate of posting. A peon book was produced to support of the said contention. This bore stamp of Bermo Post Office against the entry "One cover containing Income tax Return for the year ending 3rd March, 1965" addressed to the Income tax Officer, Dhanbad.…

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