COMMISSIONER OF INCOME TAX Vs. VEDLAPATLA VEERA VENKATARAMIAH

JUDGEMENT

(1.) THIS is an appeal against the confirmation by the Appellate Assistant Commissioner of Income-tax, Rajabhmudry, of the penalty imposed by the Income-tax Officer on the appellant under Section 28(1)(b), in respect of the assessment year 1938-39 and directed him to pay a sum of Rs. 1,200 as penalty under Section 28(1)(b) of the Amended Act.

(2.) THE appellant contends that the penalty is not leviable as the amended Act is not applicable in respect of the assessment made on the appellant for the year 1938-39. THE penalty was imposed in the following circumstances :-

(3.) THE question whether any default was committed after the amended Act came into force ?