COMMISSIONER OF INCOME TAX Vs. RAMDAS AND SONS

JUDGEMENT

(1.) AT the instance of the CIT, Bihar, Patna, the Income-tax Appellate Tribunal, Patna Bench ' B ' (hereinafter referred to as the Appellate Tribunal), has, under Section 256(1) of the I.T. Act, 1961, referred the following question for the opinion of this court:

(2.) THE Tribunal has also submitted a statement of case with regard to the aforesaid question.

(3.) IT is obvious, therefore, that all these were questions of fact and by taking them into consideration, the Tribunal, in disagreement with the ITO and the AAC, has come to the conclusion that the assessee had reasonable cause to file the returns on 30th January, 1964. The finding of the Tribunal is completely based on a consideration of facts. Therefore, the question referred to must be answered in favour of the assessee and against the department.