2003 (9) TMI 58

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..... e firm - It was for the authorities to decide as to whether the mistake on the part of the partners was intentional or bona fide. Both the authorities have found that it was a bona fide mistake and not intentional - In such a situation, this court does not find any substantial question of law involved in this case justifying interference with the impugned order - In the result, this revenue’s appe .....

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..... ayment was Rs. 733. The Commissioner of Income-tax accepted that the said mistake was a bona fide one and not intentional. The Tribunal agreed with the view taken by the Commissioner of Income-tax. In our view, it was for the authorities to decide as to whether the mistake on the part of the partners was intentional or bona fide. Both the authorities have found that it was a bona fide mistake .....

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