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Section 27, read with section 18(1)(a ), of the Wealth-tax Act, 1957 - Reference - Question of fact - Whether question of explanation offered by assessee for late filing of return being reasonable or not, is a pure question of fact - Held, yes Facts The return of the net wealth was due to be filed by the assessee on or before 30-6-1970, but it was filed on 15-11-1971. The WTO levied penalty under section 18(1)(a). The AAC confirmed the WTO's order. Before the Tribunal, the assessee contended : (i) that her wealth consisted, inter alia, of jewellery for personal use and deposits with her late husband, and excluding the value of these assets, the wealth was below the taxable limit, and (ii) that only after the Finance Act, 1971 came into force, the personal jewellery was made taxable and she was not conscious of that fact. The Tribunal held that the assessee was prevented in filing the return by reasonable cause and so set aside the penalty. The Tribunal rejected the application under section 27(1) for making a reference. On application under section 27(3) : Held The question as to whether the explanation offered by the assessee for late filing of the return was reasonable or not, is a pure question of fact. In the instant case, no substantial question of law was involved. The higher authority may have a different view while appreciating the evidence but it could not be said to be a case of no evidence as the evidence existed on record. There was a clear finding of fact that explanation offered by the assessee for late filling of return was reasonable. Accordingly, the Tribunal was justified. Case referred to CWT v. Rajmata Smt. Geeta Kumari of Kishangarh [DB WT Reference No. 164 (Raj.) of 1981, dated 9-8-1985]. R.N. Surolia for the Applicant H.P. Gupta for the Respondent. . ORDER Mehta, J. - This DB WT Reference Application under section 27(3) of the Wealth-tax Act, 1957 ('the Act') in respect of the assessment year 1970-71 against the order of the Tribunal in WT Appeal No. 313 (Jp.) of 1979, dated 8-8-1980, has been preferred before this Court. Earlier, the Tribunal was moved to make a reference under section 27(1), but the Tribunal declined to make a reference…

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