1979 (10) TMI 34

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.....-This is an application under s. 256(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), requiring the Incometax Appellate Tribunal, Indore Bench, Indore, to state the case and refer the proposed questions of law for the opinion of this court. The assessee died on April. 17, 1965, and is represented by his legal representative, Shri B. K. Sethi. The assessment year involve....

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....r of the Tribunal. The department has submitted this application under s. 256(2) of the Act. The AAC and the Tribunal accepted the explanation of the assesses that the deceased, Lalchand Sethi, used to put his signatures on the returns of income and that everything was being done by one Laxmanlal Soni and that the delay in filing the return was caused on account of the negligence of Laxmanlal S....