COMMISSIONER OF INCOME TAX Vs. SRIDHAR RAM DAS

JUDGEMENT

(1.) THE Tribunal, Allahabad has referred the following two questions under s. 256(1) of the IT Act (hereinafter referred to as the Act) for opinion to this Court :

(2.) THE matter relates to the asst. yr. 1989 -90.

(3.) THE present reference arises out of penalty proceeding under s. 271B of the Act. The respondent -assessee filed return 139 of the Act. In reply to the show -cause notice it was stated that the respondent -assessee was obliged to get its the Act, which was set aside in appeal by the CIT(A). The said order has been confirmed by the Tribunal.