M. Kasliwal, J. This appeal is directed against the order of the High Court of Judicature at Allahabad dated April 9, 1977.
The Income tax Appellate Tribunal B Bench Allahabad by its order dated October 18, 1975, held that, in the facts and circumstances of the case, it cannot be said that the assessee companyld number have been under a bona fide belief that its income was below the taxable limit and that it was under numberobligation to file a return of its income voluntarily.
