Sohani, J.

1. By this reference under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as V the Act"), the Income Tax Appellate Tribunal, Indore Bench, Indore, has referred the following questions of law to this court for its opinion :

"(1) Whether, on the facts and in law, the Tribunal was right in holding that the show-cause notice issued under Section 271(1)(a), though unsigned, is a valid notice in the eye of law ?

(2) Whether the Tribunal was right in holding that the absence of signature on the notice simply constitutes a mistake or omission within the meaning of Section 292B of the Income Tax Act ?

(3) Whether, on the facts and in the circumstances of the case, the penalty levied under Section 271(1)(a) is valid in law ?"

2. The material facts giving rise to this reference, as set out in the statement of the case, are as follows :

3. The assessee is a partner of a firm carrying on business in the name and style of M/s. Umashankar Mishra. For the assessment year 1972-73, the return of income was filed by the assessee on February 10, 1976, and for the assessment year 1973-74, the return of income was filed by the assessee on March 10, 1976. On account of delay