ORDER
--Penalty under s. 271(1)(a)--Mens rea--Tribunal restricting penalty for a shorter period as it was found that assessee had reasonable cause for part of delay in filing return--Question whether Tribunal was right in confirming the penalty in the
APPLICATION :
Sec. 271(1)(a) stands omitted.
Income Tax Act 1961 s.271(1)(a)
Income Tax Act 1961 s.256
Ratnam, J.
1. In this tax case petition, under section 256(2) of the Income-tax Act, 1961, the assessee seeks a direction to the Tribunal to refer the following two questions of law for the opinion of this court :
'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming penalty under section 27(1)(a) for a period of one month
(2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the penalty in the absence of mens rea on the part of the applicant ?'
2. In so far as the first question is concerned, we find from para 4 of the order of the Tribunal that the Tribunal had found that the assessee had reasonable and sufficient cause for non-filing of the return up to December 31, 1976, in respect of the assessment year 1974-75, but that thereafter, there was no such excuse available for the assessee. Admittedly, the return had been filed in February, 1977, and, under those circumstances, the Tribunal was quite justified in restricting the levy of penalty for a period of one month. The conclusion so arrived at by the Tribunal is essentially one of fact and no referable question of law can be stated to arise in respect of that.
3. With reference to the second question, we find, on a careful consideration of the order of the Tribunal, that it does not arise out of its order. We, therefore, dismiss this petition. No costs.