COMMISSIONER OF INCOME TAX Vs. PRABHAT ZARDA FACTORY

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Patna Bench, on an application made by the Revenue under Section 256(2) of the Income-tax Act, 1961 (in short, "the Act"), has referred to this court for opinion the following questions for the assessment year 1979-80 :

(2.) QUESTIONS Nos. 2 and 3 are covered by the judgment of this court delivered on April 23,1996, in Tax Case No. 156 of 1985 -- CIT v. Bishwanath Tulsyan [1996] 220 ITR 178. We, therefore, following that judgment answer these questions Nos. 2 and 3 in favour of the Revenue in the affirmative (sic) and against the assessee.

(3.) RULE 13 of the Income-tax RULEs provided that an application to the Income-tax Officer under the proviso to Sub-section (1) of Section 139 for seeking extension of the date for furnishing the return shall be in Form No. 6. This Form No, 6 has now been omitted from the RULEs. RULE 117A of the RULEs provides for reduction or waiver of interest payable under Section 139. This rule now also stands deleted.