COMMISSIONER OF INCOME TAX Vs. DOLERITE PRIVATE LIMITED

JUDGEMENT

(1.) IN this tax case petition, the Department requested this Court to direct the Tribunal to refer the following question of law said to arise out of the order of the Tribunal for the asst. yr. 1986-87 for our opinion under s. 256(2) of the Act :

(2.) IT remains to be seen that there was delay in filing the return by the assessee in the assessment year under consideration. The assessee submitted Form No. 6 explaining the delay in filing the return, and asking for extension of time. The ITO did not consider this request made by the assessee. Therefore, the Tribunal followed a decision of the Bombay High Court in the case of Lachman Chaturbhuj Java vs. R. G. Nitsure (1981) 132 ITR 631 (Bom) and held that the delay should be deemed to have been condoned and the time would have been extended for filing the return by the Assessing Officer (AO). This conclusion was arrived at by the Tribunal on the basis of the facts available on record in the matter of condoning the delay in filing the return. No question of law arises as framed and suggested by the Revenue and we are unable to direct the Tribunal to refer the abovesaid question as requested by the Department. Accordingly, the tax case petition is dismissed.