2000 (11) TMI 9

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..... ck of knowledge of the provisions of law constituted a reasonable cause for filing return beyond the period prescribed - order of HC declining to call for a reference must be set aside as no any reason was assigned by the HC for the same - - - - - Dated:- 9-11-2000 - Judge(s) : S. P. BHARUCHA., Y. K. SABHARWAL. and B. N. AGRAWAL. ORDER Leave granted. The notice on the special leave pe .....

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..... s a question of law and the first question is consequential on the reply thereto. We think, therefore, that the order declining to call for a reference must be set aside. The appeals are allowed and the order under challenge is set aside. The Tribunal shall refer to the High Court for its opinion the two questions aforestated, after drawing up the statement of case. No order as to costs. - .....

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