SIVA PRATAP BHATTADU Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) This is an application under the Specific Relief Act and the Income Tax Act for an order directing the Commissioner of Income Tax to refer to the High Court the following points.

(2.) Whether on the facts stated in the accompanying affidavit of the petitioner's munim there is, "sufficient cause," with in the meaning of Section 27 of the Income Tax Act of 1912.

(3.) Whether it was open to the Commissioner to arrive at a finding of wilful default in the absence of any evidence and whether there is evidence in this case on which such a finding can be recorded.