RAJASTHAN PATRIKA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) LEARNED counsel Mr. Jain submits that whether there was a reasonable cause or not, it is (not) question of fact.

(3.) WHEN the penalty under S. 271(1)(a) was imposed in the earlier year i.e., 1978-79 holding that there was no justified reason for not filing of the return in time when in the earlier year there was no reasonable cause for delay in filing the return, no benefit of that mistake or default can be given in the year under consideration i.e., 1979-80.