JUDGMENT

NANAVATI, J.:—These four appeals arise out of the judgment delivered by the Punjab and Haryana High Court in I. T. References Nos. 17,44 and 45 of 1974. A common question which arises for consideration in these appeals is whether an application made under Section 139(2) of the Income-tax Act for extension of time for filing of the return of income, after the expiry of the stipulated period could be regarded as legal and valid.

2. The respondent in Civil Appeal No. 2636 of 1977 is a partnership firm and the respondents in Civil Appeals Nos. 2499-2501 of 1977 are its partners. In respect of the assessment year 1966-67 individual notices under S. 139(2) were issued to the firm and its three partners requiring them to furnish returns of their income within 30 days from the date of service of the notice. The notice was served upon the firm on 18-5-1966 and the partners were served on 24-6-1966. Therefore, the return was required to be filed by the firm on or before 19-6-1966 and the partners had to file their returns on or before 24-7-1966. All of them submitted their returns on 27-6-1967.

3. At the time of completing the assessments the I.T.O. initiated proceedings under S.271(1