1979 (9) TMI 25

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..... rise to this application briefly are as follows For the assessment year 1969-70, the petitioner filed a return disclosing his income at Rs. 46,224. The assessee also claimed deduction amounting to Rs. 19,560. The ITO rejected the claim of the assessee for deduction and assessed him on the total income of Rs. 35,988. The ITO also initiated penalty proceedings against the assessee and, as the minim .....

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..... ) of the Act, the Tribunal held that no question of law arose out of the order passed by the Tribunal and the Tribunal, therefore, declined to make any reference. The assessee has, therefore, preferred this application. Having heard learned counsel for the parties, we have come to the conclusion that this application deserves to be allowed. The question as to whether the failure on the part of a .....

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