1980 (9) TMI 55

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....ax References Nos. 1 and 2 of 1977, and they are being disposed of by this judgment. The Income-tax Appellate Tribunal, Chandigarh Bench (hereinafter referred to as " the Tribunal "), referred the following questions of law to us for our opinion, at the instance of the revenue. " (i) Whether there was any material on the record to hold that there was no sufficient cause for filing the return in ....

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....h that the assessee had failed to furnish the return without reasonable cause. In this connection, reliance has been placed on a Division Bench judgment of the Calcutta High Court in CIT v. Bhuramal Manickchand [1980] 121 ITR 840. That was, however, a case of concealment of income and in that connection a Division Bench of the Calcutta High Court laid down that if the only evidence on record was t....