1980 (9) TMI 55

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..... f by this judgment. The Income-tax Appellate Tribunal, Chandigarh Bench (hereinafter referred to as " the Tribunal "), referred the following questions of law to us for our opinion, at the instance of the revenue. " (i) Whether there was any material on the record to hold that there was no sufficient cause for filing the return in time ? (ii) Whether the department discharged its onus of pro .....

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..... reasonable cause. In this connection, reliance has been placed on a Division Bench judgment of the Calcutta High Court in CIT v. Bhuramal Manickchand [1980] 121 ITR 840. That was, however, a case of concealment of income and in that connection a Division Bench of the Calcutta High Court laid down that if the only evidence on record was the explanation submitted by the assessee, which had been foun .....

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..... he assessee to file the delayed return. In that event, a penalty could validly be imposed on him. This view finds ample support from a Division Bench judgment of this court in Smt. Kamla Vati v. CIT [1978] 111 ITR 248 (P H) which, as a Bench of co-ordinate jurisdiction, we are bound to follow with respect. For the reasons aforementioned, we answer the aforementioned two questions in the affirm .....

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