- (1.) Delay condoned.
(2.) Special leave granted.
(3.) After hearing the learned counsel for the appellant, we are of the opinion that a question of law did arise. We, therefore, direct the Tribunal to state the case and refer the following question of law to the High Court : "Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the claim of the assessee under Section 80-I is justified even if he had not filed the audit report in Form No. 10-CCB along with return of income ;