Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that non-filing of an estimate under s. 212(3A) of the IT Act, 1961, by the firm would constitute a reasonable cause within the meaning of s. 273(c) of the IT Act, 1961, for non-filing of an estimate under s. 212(3A) of the Act by the assessee-partner ?

High Court Of Punjab & Haryana

CIT vs. Rajinder Kumar

Section 273(c)

Gokal Chand Mital & S.S. Sodhi, JJ.

IT Ref. No. 3 of 1980

21st November, 1988

Counsel Appeared

Sood, for the Revenue : Bhagirath Dass & Ramesh Kumar, for the Assessee

S. SODHI, J. :

The question of law referred to this Court for its opinion is as follows :

“Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that non-filing of an estimate under s. 212(3A) of the IT Act, 1961, by the firm would constitute a reasonable cause within the meaning of s. 273(c) of the IT Act, 1961, for non-filing of an estimate under s. 212(3A) of the Act by the assessee-partner ?”

The matter here is covered by the judgment of this Court in CIT vs. Smt. Parvati Devi (1983) 141 ITR 738,(P&H) and, consequently, the reference is answered in the affirmative, in favour of the assessee and against the Revenue. There will be no order as to costs.

[Citation : 179 ITR 82]

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