COMMISSIONER OF INCOME TAX Vs. K C KASHYAP

JUDGEMENT

(1.) AT the instance of Revenue, following question has been referred for opinion of this Court under s. 256(1) of the INCOME TAX ACT, 1961 (in short the 'Act'), by the Appellant Tribunal, Delhi Bench 'C' (in short the 'Tribunal') :

(2.) DISPUTE relates to asst. year 1975 -76 for which the relevant previous year ended on 30th June, 1974. Factual background is as under :

(3.) WE have heard learned counsel for the Revenue. There is no appearance on behalf of assessee in spite of notice. As the Tribunal has recorded a finding of fact that there was no evidence of service of notice under S. 148 of the Act, the returns filed were to be treated as voluntary returns. In view of these factual conclusions, no question of law arises which needs determination. The question, therefore, is not answered. The reference is accordingly returned unanswered.