SANGAM ENTERPRISES Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) THE Income -tax Appellate Tribunal, Allahabad, has referred the following question of law under Section 256(1) of the Income -tax Act, 1961 (hereinafter referred to as 'the Act'), for opinion to this Court:

(2.) AT the instance of the assessee : 2 Whether, on the facts and in the circumstances of the case, the Tribunal was justified in dismissing the appeal filed by the assessee against the order passed under Section 271(l)(c) by the Departmental authorities ?

(3.) THE reference relates to the year 1983 -84 in respect of the penalty proceedings initiated under Section 271(1)(a) and 271(1)(c) of the Act.