COMMISSIONER OF INCOME TAX Vs. UMESHCHAND K PATEL

JUDGEMENT

(1.) BY this application under Section 256(2) of the Income-tax Act, 1961, the applicant/Department seeks a direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer the undernoted questions said to be of law for the opinion of this court, arising out of its common order dated November 30, 1990, passed in M. A. Nos. 50 and 51/Ind. of 1990, and its refusal to refer the case by order dated December 30, 1991, passed in R. A. Nos. 22, 23 and 24/Ind. of 1991 :

(2.) THE assessment year involved is 1977-78 for which the income of the non-applicant/assessee was returned at Rs. 1,130 and which was finally assessed at Rs. 74,484. Since the assessee committed a default as envisaged under Section 271(1)(c), the Assessing Officer initiated proceedings and imposed penalty of Rs. 3,320. THE matter went up to the Tribunal which by its consolidated order dated September 4, 1990, passed in I. T. A. No. 841 and 842/Ind of 1985, 691 and 692/Ind. of 1985 for the assessment years 1975-76 and 1977-78, respectively, in the case of Tirupati Construction Co., Dewas, and in I. T. A. Nos. 458/Ind. of 1987 and 833/458/Ind. of 1987 ; 833/Ind. of 1985 for the assessment years 1971 to 1978 (sic) in the case of the present non-applicant/assessee, confirmed the aforesaid penalty.

(3.) WE have heard Shri D.D. Vyas, learned counsel for the applicant/ Department. None has appeared for the non-applicant/assessee.