IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX REFERENCE NO. 493 OF 1985 TAX REFERENCE NO. 493 OF 1985 TAX REFERENCE NO. 493 OF 1985 M/s Hanuman Khandsari Sugar... ... Applicant Mills, Shahada, Dist. Dhule Vs. The Commissioner of Income ... ... Respondents Tax, Nasik Mr. P.P. Padit for Applicant. Mr. P.S. Sahadevan for Respondents. CORAM CORAM CORAM : DR.S. RADHAKRISHNAN & : DR.S. RADHAKRISHNAN & : DR.S. RADHAKRISHNAN & J.P. J.P. J.P. DEVADHAR, JJ. DEVADHAR, JJ. DEVADHAR, JJ. DATE DATE DATE : 9TH APRIL, 2008 : 9TH APRIL, 2008 : 9TH APRIL, 2008 P.C. P.C. P.C. :- :- :- 1) Heard learned counsel for the Applicant and the learned counsel for the Respondents - Revenue. 2) The Income Tax Appellate Tribunal, Pune Bench has referred the following question for the opinion of this Court under Section 256(1) of the Income Tax Act, 1961. "Whether in view of the fact that the assessee-firm had paid its total advance tax demand as registered firm, penalty was leviable under Sec.271(1)(a) of Income-Tax Act, 1961 for late filing of return on the assessee-firm treating it as unregistered firm under Section 271(2) for computation of penalty?" 2 3) The assessment year involved in the above is 1973-1974, the learned counsel for the applicant does not press the above reference, in view of the small amount involved. 4) In view of the above, we return the above reference unanswered. ( DR. S.RADHAKRISHNAN, J.) DR. S.RADHAKRISHNAN, J.) DR. S.RADHAKRISHNAN, J.) ( J.P. DEVADHAR, J.) J.P. DEVADHAR, J.) J.P. DEVADHAR, J.)