S.S Sodhi, J.:— The question of law referred to this court for its opinion is as follows:
“Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that non-filing of an estimate under section 212(3A) of the Income-tax Act, 1961, by the firm would constitute a reasonable cause within the meaning of section 273(c) of the Income-tax Act, 1961, for non-filing of an estimate under section 212(3A) of the Act by the assessee-partner?”
2. The matter here is covered by the judgment of this court in CIT v. Smt. Parvati Devi, [1983] 141 ITR 738, and, consequently, the reference is answered in the affirmative, in favour of the assessee and against the Revenue.
3. There will be no order as to costs.