ADDITIONAL COMMISSIONER OF INCOME TAX Vs. BHOOPATHY E

JUDGEMENT

(1.) AT the instance of the Additional Commissioner of Income-tax the following question of law has been referred to this court:

(2.) AS the Commissioner of Income-tax was not satisfied with the question as referred to the High Court in T.C. No. 272 of 1972 there was a petition under Section 256(2) for each of the years, namely, 1959-60 to 1961-62 and 1963-64 to 1965-66. AS directed by this court, further questions were referred and those questions have been set out in T. C. Nos. 145 to 150 of 1975. Except for the assessment year 1963-64, the questions that have been directed to be referred by this court are :

(3.) AGAINST these orders levying penalty, the assessee appealed to the Appellate Tribunal. The Tribunal had before it the appeals not only for these three years, but also for the other assessment years to which we have made reference. But as far as these three years are concerned, the Tribunal dealt with them separately in its order. The finding of the Tribunal was that with reference to these three years, the levy of penalty under Section 271(1)(c) was not proper and, therefore, cancelled these penalties. Aggrieved by this conclusion of the Tribunal, the Commissioner of Income-tax applied for a reference and got further directions from this court in the manner mentioned above.