- (1.) THIS order will dispose of Income-tax Cases Nos. 26, 27 and 28 of 1972.
(2.) THE Commissioner of Income-tax, Patiala, has moved this court under Section 256 (2) of the Income-tax Act, 1961, praying that in Income-tax Cases Nos. 26 and 27 of 1972, the following question of law should be referred for the opinion of this court; "whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in reducing the quantum of penalty having been satisfied that the offence of concealment was there without any doubt ?"
(3.) IN Income-tax Case No. 28 of 1972, the Commissioner wants the following two questions of law to be referred for the opinion of this court: "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified to hold that the assessee had a reasonable cause for late filing of return in March, 1968 ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified to hold that there was a delay of one month only till February, 1964, when actually under Section 139 (1) the delay was from October 1, 1963, to February 18, 1964, for four months?";