PRANAKRUSHNA SWAIN Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THESE references are at the instance of the assessee under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as "the Act"). A common statement of the case has been made on the following question of law :

(2.) AGAINST orders under Section 18(1)(a) of the Act, the assessee preferred appeals. In those appeals, the Appellate Assistant Commissioner enhanced the penalty. For that purpose, no notice was given to the assessee. AGAINST the appellate orders, the assessee preferred appeals before the Income-tax Appellate Tribunal where he submitted that the entire proceeding for enhancement in appeal is vitiated since no power of enhancement could have been exercised since there was no notice as required under the Act.