1. Delay condoned.
2. Special leave granted.
3. After hearing the learned Counsel for the appellant, we are of the opinion that a question of law did arise. We, therefore, direct the Tribunal to state the case and refer the following question of law to the High Court:
Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the claim of the assessee under Section 80I is justified even if he had not filed the audit report in Form No. 10-CCB along with return of income ?
4. The appeals are disposed of.