COMMISSIONER OF INCOME TAX Vs. KUMARI M DUBEY

JUDGEMENT

(1.) ON a direction being issued by this court under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act"). the Income-tax Appellate Tribunal, Jabalpur, has referred the following question of law to this court for its opinion :

(2.) THE facts in a nutshell, necessary for answering the aforesaid question, may be stated here. THE reference pertains to the year 1969-70. THE assessee who is a lady doctor filed a return on December 8, 1969. Subsequently, on March 6, 1971, she filed a revised return. THE Income-tax Officer, while making the assessment, initiated proceedings for imposition of penalty for concealment of income and called upon the assessee to show cause why penalty should not be levied.

(3.) AN application was thereafter made by the Commissioner of Income-tax before the Tribunal under Section 256(1) of the Act for referring five questions to this court for its opinion. On that application being dismissed, the Department made an application to this court under Section 256(2) of the Act and the question mentioned above has been referred by the Tribunal on the direction of this court.