Commissioner Of Income-Tax vs Rajinder Kumar on 21 November, 1988

JUDGMENT

S.S. Sodhi, J.

1. The question of law referred to this court for its opinion is as follows :

“Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that non-filing of an estimate under Section 212(3A) of the Income-tax Act, 1961, by the firm would constitute a reasonable cause within the meaning of Section 273(c) of the Income-tax Act, 1961, for non-filing of an estimate under Section 212(3A) of the Act by the asscsscc-partner ?”

2. The matter here is covered by the judgment of this court in CIT v. Smt. Parvati Devi [1983] 141 ITR 738, and, consequently, the reference is answered in the affirmative, in favour of the assessee and against the Revenue. There will be no order as to costs.