1982 (11) TMI 45

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....delivered by D. S TEWATIA J.-The Revenue has sought a direction to the Tribunal to refer the following two questions for our decision that are claimed to arise from its decision dated 21st November, 1975, in I.T.A.No. 248 (ASR) of 1975-76, assessment year 1970-71: " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the non-filing of an es....

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....ome from the said firm, too did not file her estimate of the income under the said section. Penal action against the assessee was initiated under s. 273(c) of the Act for not filing the return under s. 212(3A) of the Act. The Tribunal in substance took the view that if for example A's entire income is what he only gets from B and B itself does not know its own income by a certain date by which ....