1982 (11) TMI 45

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..... 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 estimate u/s. 212(3A)of the I.T. Act, 1961, by the firm would constitute a sufficien .....

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..... 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 both B and A are required to file estimates of their own respective income under s .....

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