COMMISSIONER OF INCOME TAX Vs. RAM KISHAN

JUDGEMENT

(1.) IT Cs. Nos. 35, 36 of 1979 are concerned with the re-opening of the assessments of the assessees, there being two assesses in the case who are brothers and IT Cs. Nos. 14 and 117 of 1980 are concerned with the penalty proceedings in respect of the same assessees.

(2.) IN the penalty matter, the question sought to be referred arises as a consequence of the substantive assessment because the penalty matter was decided in favour of the assessees on the ground that the substantive assessments had already been set aside by the Tribunal.