Law: Income Tax Act, 1961

Section: 256,256(2)

[Indian Income- tax Act, 1961]......Section 256(2)--Reference to High Court-Question of fact-Assessee applying for extension of time to file return-No reply-Assessee under belief that time granted-Tribunal finding reasonable cause for not filing return in time-Whether Tribunal can be directed to refer any question-Held no- When finding of fact can be challenged in reference-Held no. it is a well-settled rule that an inference of fact from proved facts is a question of fact. Whether there is a reasonable cause for tiling a delayed return or not is a pure question of fact for its determination depends on facts. The only grounds on which a conclusion of fact can be challenged are; (a) that it is not supported by any legal evidence or material, and (b) that the conclusion of fact drawn by the Appellate Tribunal is perverse and is not rationally possible. [Page 32] A. In the instant case, the Tribunal held that the assessee had reasonable cause for not filing the return up to the period the return remained unfiled. because the assessees submission asking for extension of time remained unreplied by the Income Tax Officer and the assessee could be taken to be under a reasonable belief that his request had been acceded to and, therefore, the assessee was under no obligation to file the return. This was a pure question of fact and no direction could be issued to the Tribunal to refer the question whether the Tribunal was justified in condoning the delay. Cases referred to: CIT v Rajasthan Mines LTD, [1970] 78 ITR 45 ; [1971] 1 SCR 517 (SC): CIT v. Vidya Sagar [1975] 100 ITR 281 [Punj). Manindra Land and Building Corporation Lid. v. Bhutnath Banerjee [1964] AIR 1964 SC 1336, Oriental Investment Co. LTD, v. CIT [1969] 72 ITR. 408 : (19691 2 SCR 46 (SC) ; Sree Meenakshi Mills LTD. v. CIT [1957] 31 ITR 28 ; [1956] SCR 69] (SC) ; Venkataswami Naidu (G.) & Co. v. CIT [1959) 35 ITR 594; [1959] Supp I SCR 646 (SC). JUDGMENT PRITAM SINGH PATTAR, J .-This order will dispose of Income-tax Cases Nos. 15 and 16 of 1972. The Additional Commissioner of Income-tax, Haryana, Himachal Pradesh and Delhi (hereinafter called "the petitioner"), has made this application under Section…

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