JUDGMENT

MIAN SHAKIRULLAH JAN, J.-The assessee, an individual, deriving income from salary being an employee in the Forest Department, instead of filing the Return on 31-8-1994 filed the same on 17-5-1995 after issuance of notice under section 56 of the Ordinance. He then was issued notice under section 116 of the Ordinance and penalty of Rs.30,000 was imposed upon him for the delay in filing of Return. On appeal before the Commissioner Income-tax (Appeals) the penalty was reduced from Rs.30,000 to Rs.2,100 by holding that the delay was not intentional and also with a reference to precedent cases. The appeal fled by the ITO Salaries Circle was dismissed by the Income-tax Appellate Tribunal and hence the present appeal on the following question of law:"(a) Whether on the facts and in the circumstances of the case the learned Income-tax Appellate Tribunal was justified to uphold the order, of Commissioner of Income-tax (Appeals) whereas the provisions of the imposition of penalty contained in sec...