https://www.taxtmi.com/caselaws?id=23335 Where the fact-finding authorities accepted the assessee's explanation that tax had been deducted at source and advance tax paid, so it bona fide believed filing the return was unnecessary, deletion of penalty for delayed filing was sustained under section 271(1)(a). The Court treated the acceptance of bona fide belief and reasonable cause as a factual determination, and held that the Revenue's reliance on absence of mens rea did not show any legal error. As the concurrent findings disclosed no question of law, no referable question arose under section 256(2) and the reference application was rejected. en-us Fri, 06 Apr 1990 00:00:00 +0530 Fri, 18 Dec 2009 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23335 Where the fact-finding authorities accepted the assessee's explanation that tax had been deducted at source and advance tax paid, so it bona fide believed filing the return was unnecessary, deletion of penalty for delayed filing was sustained under section 271(1)(a). The Court treated the acceptance of bona fide belief and reasonable cause as a factual determination, and held that the Revenue's reliance on absence of mens rea did not show any legal error. As the concurrent findings disclosed no question of law, no referable question arose under section 256(2) and the reference application was rejected. Case-Laws Income Tax Fri, 06 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23335