2001 (7) TMI 107

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..... ection 260A of the Income-tax Act, 1961, with the prayer that this court may frame the following question and accept the appeal : "Whether the Income-tax Appellate Tribunal was justified in law in holding that the failure to get the accounts audited was on account of departmental failure to provide photocopies to the assessee despite the documentary evidence that these were supplied the very sam .....

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..... the Department". It has been further found that the assessee had requested the Income-tax Officer to supply photostat copies. These were not furnished. The documents were ultimately supp lied to the assessee on February 22, 1990. Thereafter, he had got the accounts audited and filed the return. In view of these facts, the Tribunal came to the conclusion that "there was a reasonable cause for the a .....

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