JUDGMENT JUDGMENT judgment of court was delivered by MEHTA J. - This D. B. wealth-tax reference application under section 27(3) of Wealth-tax Act in respect of assessment year 1970-71 against order of Income-tax Appellate Tribunal in WTA No. 313/JP/1979, dated August 8, 1981, has been preferred before this court. Earlier, Tribunal was moved to make reference under section 27(1) of Wealth-tax Act, but Tribunal declined to make reference, vide its order dated January 29, 1980 (sic). return of net wealth was due to be filed on or before June 30, 1970, but it was filed on November 15, 1971. Proceedings were initiated by Wealthtax Officer under section 18(1)(a) of Wealth-tax Act. Wealth-tax Officer was not satisfied with explanation offered by assessee and levied penalty of Rs. 19,144 under section 18(1)(a) of Act, appeal was preferred by assessee before Appellate Assistant Commissioner. Appellate Assistant Commissioner confirmed order passed by Wealthtax Officer. assessee preferred second appeal before Tribunal. assessee contended that her wealth consists, inter alia, of jewellery for personal use worth Rs. 1,40,000 and deposits with her late husband amounting to Rs. 74,221. Excluding value of aforesaid assets, wealth is admittedly below taxable limit. assessee further submitted that there was no knowledge about taxability of aforesaid two assets and, therefore, belief was formed that wealth was below taxable limit. It was also contended that only after Finance Act, 1971, came into force was personal jewellery made taxable. petitioner was not conscious of fact that personal jewellery was taxable. Tribunal, vide its order dated August 8, 1981, accepted second appeal preferred by assessee. On explanation of assessee, Tribunal found that it appears that she was prevented from filing return by reasonable cause. On behalf of Revenue, it was contended that assessee having moved application under section 18(2)(a) admitted default and, therefore, could not argue otherwise under order under appeal. contention of assessee was accepted and order of lower tribunal was reversed. Mr. H. P. Gupta, appearing on behalf of assessee, has pointed out that in D.B. Wealth-tax Reference No. 164 of 1981, decided on September 9, 1985 - CWT v. Rajmata Smt. Geeta Kumari [1987] 163 ITR 417 (Raj), this court has accepted finding of Tribunal for assessment year 1971-72. We have perused order of Income-tax Appellate Tribunal as well as orders passed by lower authority and, we are in agreement with view taken by Income-tax Appellate Tribunal by its order dated August 8, 1981. question of fact cannot be agitated before this court in reference. question whether it was reasonable belief is question of fact which cannot be disturbed unless it is case of no evidence, or any substantial question of law is involved in matter of interpretation of law. In instant case, no substantial question of law is involved. There might be possibility that in recent years, higher authority may have different view while appreciating evidence, but it cannot be said to be case of no evidence as evidence exists on record. There is clear finding of fact that assessee filed return under bona fide and reasonable belief late or in time. This court has already decided in CWT v. Rajamata Smt. Geeta Kumari [1987] 163 ITR 417 (Raj) and matter stands decided. We are in agreement with view taken by hon'ble Agrawal and M. B. Sharma JJ. We are of view that Tribunal was justified in rejecting application for making reference on ground that no question of law arises from order dated August 8, 1981, inasmuch as question as to whether explanation offered by assessee for late filing of return was reasonable or not, is pure question of fact. In instant case, Tribunal has held that said explanation given by assessee was reasonable and assessee acted bona fide in not Filing return till November, 1971. In our opinion, therefore, no ground is made out for directing Tribunal to refer to this court question mentioned in application. application is, therefore, dismissed with no order as to costs. *** COMMISSIONER OF WEALTH TAX v. RAJMATA SMT. GEETA KUMARI OF KISHANGARH