COMMISSIONER OF INCOME TAX Vs. SURAJBHAN MAHAWAR

JUDGEMENT

(1.) The following question of law has been referred to this court under Section 256(1) of the Income-tax Act, 1961 ("the Act"), at the instance of the Revenue :

(2.) The reference relates to the assessment year 1971-72.

(3.) The dispute is about the payment of advance tax and liability to pay penalty for failure of payment of advance tax. The Tribunal has found that the assessee had made payments of advance tax on December 30, 1970, and March 29, 1971.