COMMISSIONER OF INCOME TAX Vs. ABDUL GAFOOR

JUDGEMENT

(1.) THIS is an application under Section 256(2) of the I,T. Act of 1961, for a direction to the Cuttack Bench of the Income-tax Appellate Tribunal to state a case and refer the following two questions for the opinion of the court :

(2.) ASSESSEE is an individual. The relevant assessment year is 1971-72. The return under Section 139 of the Act was due by 30th June, 1971, but was actually filed on December 7, 1975, notwithstanding the fact that a notice under Section 139(2) had been served on the assessee on December 7, 1971, ASSESSEE had his personal income and share income from two firms. He took the plea that the share income of the firm had not been worked out in respect of both the firms and, therefore, he was not in a position to make the return earlier. In answer to the notice under Section 271(1)(a) of the Act, he explained the delay of 28 months in the submission of the return by relying on that feature. The ITO did not accept the explanation and imposed a penalty. The AAC reduced the penalty, but the Tribunal vacated the imposition by relying upon the decision of this court in the case of CIT v. Baijnath Chopolia [1976] 102 ITR 551, and decisions of some other courts.