COMMISSIONER OF WEALTH TAX Vs. KHUNNAH S L

JUDGEMENT

(1.) In this reference, the questions referred to this Court for opinion by the Tribunal are :

(2.) THE penalty for the year 1971772 had been rightly cancelled by the Tribunal in the case of C. L Khunnah as he was prevented by sufficient cause from filing the return in time in respect of that year.

(3.) WE do not consider it appropriate to answer this question inasmuch the answers given by us to the other questions Are complete in themselves. We, consequently, return this question unanswered., We make no, order as to costs.