COMMISSIONER OF INCOME TAX Vs. JAYA KUMARI

JUDGEMENT

(1.) AS directed by this Court under S. 27 (2) of the WT Act, 1957 (hereinafter referred to as the Act), the following question of law has been referred by the Tribunal, Jabalpur, to this Court for its opinion :

(2.) THE material facts giving rise to this reference, briefly, are as follows : The WTO imposed penalty on the assessee under S. 18 (1) (a) of the Act for having failed to furnish return in time for the asst. yrs. 1965-66 to 1969-70. Aggrieved by the orders imposing penalty, the assessee preferred appeals before the AAC which were allowed and the AAC set aside the orders passed by the WTO imposing penalty. Aggrieved by the order passed by the AAC the Revenue preferred an appeal before the Tribunal which was dismissed. Aggrieved by the order passed by the Tribunal, the Revenue sought reference, but as the application made in that behalf by the Revenue was rejected, the Revenue submitted an application under S. 27 (3) of the Act to this Court which was allowed and the Tribunal was directed to refer the aforesaid question of law to this Court for its opinion. That is how the aforesaid question has been referred to this Court.

(3.) FOR all these reasons our answer to the question referred to this Court is in the affirmative and against the Revenue. In the circumstances of the case, parties shall bear their own costs of this reference.