1989 (2) TMI 84

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....section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the. Act"), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law to this court for its opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the penalty ? " The material facts giving rise to this reference, briefly, are as f....

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.... on the assessee. Aggrieved by the order passed by the Tribunal, the Revenue sought reference and it is at the instance of the Revenue that the aforesaid question of law has been referred to this court for its opinion. Now, the Tribunal has found that the assessee was a partner of a firm, that the partners of the said firm were not properly literate, that the said partners entirely depended upon ....