TMI Blog1991 (3) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... atter went to the Appellate Tribunal which ultimately found that the mistake was on the part of counsel before whom the assessee had placed all the relevant papers. Furthermore, as soon as counsel realised the mistake, he immediately intimated the Appellate Tribunal. On these facts, the Appellate Tribunal concluded that the incorrect statement in the wealth-tax return was bona fide and, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the application is opposed. We have gone through the order of the Appellate Tribunal. The order clearly indicates that the plea of bona fide mistake on the part of counsel has been accepted. The question whether the act of counsel was bona fide or not is purely a question of fact. It cannot, therefore, be said that any question of law arises so that the Tribunal can be directed to state the q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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