1978 (5) TMI 7

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....o. 728 of 1972 (Ramlal Agarwal v. CIT), we answer the reference as follows Answer to questions No. 1 & 5: They are essentially one and the same question ; question No. 5 is only a different form of question No. 1. On the facts and in the circumstances of the case, the Tribunal's finding that the assessee did not have reasonable cause for not furnishing the return of income within the time al....