COMMISSIONER OF INCOME TAX Vs. ANWARKHAN MEHBOOB COMPANY

JUDGEMENT

(1.) THE order in this case will also govern the disposal of Miscellaneous Civil Case No. 327 of 1982.

(2.) THESE are applications under section 256 (2) of the Income -tax Act, 1961 (hereinafter referred to as 'the Act').

(3.) HAVING heard the learned counsel for the Revenue, we have come to the conclusion that these applications deserve to be rejected. The Tribunal has found that the assessee was able to make out that the delay in filing returns for a period of one year was on account of reasonable cause. It was urged by learned counsel for the Revenue that the Tribunal erred in condoning delay for one year. But the question as to whether there was or was not reasonable cause for delay is a question of fact. Learned counsel for the Revenue contended that in Miscellaneous Civil Case No. 303 of 1982 in CIT v. Anwarkhan Mehboob Co. : [1988]174ITR570(MP) , decided by this court on July 24, 1985, this court had directed the Tribunal in similar circumstances to make a reference. We sent for the record of Miscellaneous Civil Case No. 303 of 1982 and we found that the facts of that case were entirely different. In that case, this court directed the Tribunal to refer the following question of law :