COMISSIONER OF INCOME TAX Vs. MEERA DEVI

JUDGEMENT

(1.) THIS judgment will dispose of 8 appeals which involve appreciation of common questions of fact and similar questions of law.

(2.) THE question of law framed in respect of ITA 1217/2010, 1219/2010, 1221/2010, 1231/2010 and 1233/2010 reads as follows :

(3.) THE Assessing Officer had also initiated penalty proceedings under Section 271 (1) (c) of the Income Tax Act, 1961 for concealment of income. After completion of assessment the penalty orders were made. The assessees appealed to the Commissioner (Appeals). The appeals of Meeri Devi were dismissed on 28.11.2007. Kiran Devi's appeals were also dismissed on 14.12.2007.