9911796707
TMI Blog1996 (4) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid four miscellaneous cases, the Commissioner of Income-tax, Bhopal, has filed applications under section 256(2) of the Income-tax Act, 1961 (for short, "the Act"), seeking a direction to the Income-tax Appellate Tribunal, Indore, to state the cases and refer the proposed common questions of law, as extracted below for the opinion of this court : "1. Whether, on the facts and in the circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unregistered firm ?" The assessee is a registered firm which was levied with penalties by the Assessing Officer for late submission of returns for the assessment years 1981-82 to 1984-85 by three separate orders passed on March 24, 1983 (for the assessment years 1981-82 and 1982-83), March 8, 1985 (for the assessment year 1983-84), and June 24, 1986 (for the assessment year 1984-85). All these o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in R. A. Nos. 38 to 41/Ind/93 holding that the decision of the Tribunal is based on appreciation of facts and as such it does not give rise to any referable question of law. The Department has, therefore, come up before this court under section 256(2) of the Act. We have heard Shri D. D. Vyas, learned counsel for the applicant/Department and Shri S. S. Samvatsar, learned counsel for the non-app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the two appellate authorities after considering the facts of the case have concurrently held that there was sufficient cause for not filing of returns in time. This is a finding of fact which as observed by the Tribunal and rightly so, could not be questioned by the Department. Before us also, nothing substantial could be demonstrated by learned counsel for the applicant--Department--that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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