Law:

Section:

Section 271(1)(a), read with section 256, of the Income-tax Act, 1961 - Penalty - For late filing of return - Assessment years 1972-73 and 1974-75 - Whether question as to whether there was or was not reasonable cause for delay in filing return of income was a question of fact, and therefore, no question of law could be said to have arisen from that question -- Held, yes FACTS As there was a delay by the assessee in filing the returns for the relevant assessment years the ITO held that the assessee was liable to pay penalty under section 271(1)(a) for the entire period of delay. The assessee's appeal was dismissed by the Commissioner (Appeals). On further appeal, the Tribunal held that though there was reasonable cause for the delay of a period of one year, the assessee was unable to satisfy that the delay thereafter was on account of any reasonable cause. Therefore, the Tribunal partly allowed the appeals and remanded the cases to the ITO for working out the relief admissible to the assessee. The revenue's application under section 256(1) was dismissed by the Tribunal. On application under section 256(2): HELD The question as to whether there was or was not reasonable cause for delay in filing return of income was a question of fact, and therefore, no question of law could be said to have arisen from the order of Tribunal. Note: The decision was in favour of assessee. CASE REFERRED TO CIT v. Anwarkhan Mehboob Co. [1988] (1988) 174 ITR 570 (MP) (App.). B.K. Rawat for the Applicant. JUDGMENT G.G. Sohani, Actg., CJ.-The order in this case will also govern the disposal of Miscellaneous Civil Case No. 327 of 1982. These are applications under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to these applications briefly are as follows: As there was a delay by the assessee in filing the returns for the assessment years 1972-73 and 1974-75, the Income-tax Officer initiated penalty proceedings under section 271(1)(a) of the Act. After taking into consideration the explanation of the assessee, the Income-tax Officer held that the assessee was liable to pay penalty for the entire period of delay. The…

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