1979 (10) TMI 34

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..... 1961 (hereinafter referred to as " the Act "), requiring the Incometax Appellate Tribunal, Indore Bench, Indore, to state the case and refer the proposed questions of law for the opinion of this court. The assessee died on April. 17, 1965, and is represented by his legal representative, Shri B. K. Sethi. The assessment year involved is 1963-64. The return of income was due on June 30, 1963, but .....

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..... under s. 256(2) of the Act. The AAC and the Tribunal accepted the explanation of the assesses that the deceased, Lalchand Sethi, used to put his signatures on the returns of income and that everything was being done by one Laxmanlal Soni and that the delay in filing the return was caused on account of the negligence of Laxmanlal Soni. The AAC and the Tribunal held that the negligence of Shri So .....

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