B.N.KIRPAL, J. (1) DELAY condoned. (2) SPECIAL leave granted. (3) AFTER hearing the learned counsel for the appellant, we are of the opinion that a question of law did arise. We, therefore, direct the Tribunal to state the case and refer the following question of law to the High Court : "WHETHER on the facts and In the circumstances of the case, the Tribunal was justified In law In holding that the claim of the assessee under Section 80-I is justified even if he had not filed the audit report In Form No. 10-CCB along with return of Income ? (4) THE appeals are disposed of.