M/S BHARAT FURNISHING CO. vs. COMMISSIONER OF INCOME TAX & A
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----------- 17.09.2002 Heard. The following question is framed for adjudication:
"Whether the Income-tax Appellate Tribunal was justified in law in holding that there was no reasonable cause for delay in filing the return by the assessee for the assessment year 1984-85 and, therefore, penalty under Section 271(1)(a) of the Income-tax Act, 1961 was leviable for the entire period of delay ?"
The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessee itself or in case of any other assessee, which has been followed by the Tribunal. The appeal be listed for hearing in the regular course.
D.K. JAIN, J
SEPTEMBER 17, 2002 SHARDA AGGARWAL, J "v"