Whether the petitioner had
manipulated by not making available the
files relating to his promotion?
6.1 It was submitted that the
respondent-GPCB ... come to the conclusion that
though it is true that two files were
missing in the year 1994 but for that
levelling allegation of motive
filed reply to any of these petitions. They have not
missed filing of replies to these petitions, because inspite of
various orders passed by this
However, justification is given in the further affidavit-in-reply regarding missing file, etc. As a matter of fact, preliminary enquiry was already initiated regarding
other cause except the fact that the
Chartered Accountant had inadvertently missed filing the
income tax return. The petitioner was duty bound to file ... heavy work load, the staff of the Chartered
Accountant had missed the filing of the Income Tax Return on
time and in such a situation
Return of
Income as the petitioner has simply stated
that he missed to file Form no. 67 before
filing the Return of Income. The respondent ... hardship to the petitioner, except stating
that the petitioner has missed to file Form
no. 67 which is mandatory to claim the benefit
under Section
missing, till the petitioners move the Court. Since, vital
documents being original PowerofAttorney, report of FSL and other relevant
documents in original would be missing ... such nature are
missing and as per the statement of Mr. Desai, learned Senior Advocate, the
number of cases of missing files may be higher
missing, till the petitioners move the Court. Since, vital
documents being original PowerofAttorney, report of FSL and other relevant
documents in original would be missing ... such nature are
missing and as per the statement of Mr. Desai, learned Senior Advocate, the
number of cases of missing files may be higher
missing, till the petitioners move the Court. Since, vital
documents being original PowerofAttorney, report of FSL and other relevant
documents in original would be missing ... such nature are
missing and as per the statement of Mr. Desai, learned Senior Advocate, the
number of cases of missing files may be higher
missing, till the petitioners move the Court. Since, vital
documents being original PowerofAttorney, report of FSL and other relevant
documents in original would be missing ... such nature are
missing and as per the statement of Mr. Desai, learned Senior Advocate, the
number of cases of missing files may be higher
provisions of
section 115 BAA and inadvertently the Chartered Accountant
missed filing the form 10 IC electronically. He would submit
that if the form
