https://www.taxtmi.com/caselaws?id=36564 The Tribunal accepted the explanation for delay in filing the return and treated the negligence of the person handling the return as reasonable cause, so no penalty was imposable. On that factual foundation, the High Court held that no question of law arose from the Tribunal's order for reference under section 256(2) of the Income-tax Act, 1961, and rejected the reference application. en-us Sat, 27 Oct 1979 00:00:00 +0530 Tue, 23 Mar 2010 11:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36564 The Tribunal accepted the explanation for delay in filing the return and treated the negligence of the person handling the return as reasonable cause, so no penalty was imposable. On that factual foundation, the High Court held that no question of law arose from the Tribunal's order for reference under section 256(2) of the Income-tax Act, 1961, and rejected the reference application. Case-Laws Income Tax Sat, 27 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36564