LAWS(DLH)-1983-7-32

ADDITIONAL COMMISSIONER OF INCOME TAX Vs. SANWAR MAL

Decided On July 21, 1983
ADDITIONAL COMMISSIONER OF INCOME-TAX Appellant
V/S
SANWAR MAL Respondents

JUDGEMENT

(1.) : For the asst. yr. 1961-62 the following two questions have been referred to us:

(2.) WHETHER, on the facts and in the circumstances of the case, the penalty under s. 271(1)(a) of the Act could be cancelled on the principle of double jeopardy?"