COMMISSIONER OF INCOME TAX Vs. DWARKADAS MOOLCHAND

JUDGEMENT

(1.) THIS order shall also govern the disposal of Miscellaneous Civil Case No. 52 of 1979 (CIT vs. Dwarkadas Moolchand), Miscellaneous Civil Case No. 53 of 1979 (CIT vs. Radheshyam Dwarkadas), Miscellaneous Civil Case No. 54 of 1979 (CIT vs. Master Arjun Bhojraj) and Miscellaneous Civil Case No. 55 of 1979 (CIT vs. Vaster Sunil Bhojraj), as in all these cases the question referred to us is common and the facts also, with slight variation, are similar.

(2.) THE question referred to us by the Tribunal, Indore Bench, Indore, is as follows:

(3.) FACTS in this case as stated by the Tribunal may be stated and taken as illustrative applying to the other connected cases as well. The assessment year in question was 1972 -73, for which the return of income was due on July 31, 1972. It was, however, filed on September 30, 1972. Since there was a delay of about two months, a penalty of Rs. 1,009 was levied under S. 271(1)(a) of the Act by the ITO.