COMMISSIONER OF INCOME TAX Vs. HARYANA EDUCATION SOCIETY

JUDGEMENT

(1.) IN these appeals, the Revenue has sought determination of the following question of law :

(2.) A perusal of the record of the appeals shows that during the course of examination of the assessee's case for the asst. year 1989 -90, the AO felt that the assessee had concealed income not only in relation to the year under assessment but also the previous year and, therefore, after issuing notice under S. 274 r/w S. 271(1)(c) of the IT Act, 1961 (for short "the Act"), he imposed penalty of Rs. 11,550 in relation to the asst. year 1988 -89 and Rs. 23,110 in relation to the asst. yr. 1989 -90. The appeals filed by the assessee against the orders of penalty were allowed by the CIT (A), Rohtak, (for short "the CIT(A)"), on the ground that similar penalties imposed for the asst. yrs. 1986 -87 and 1987 -88 had been set aside by the Dy. CIT(A), Rohtak. The Tribunal, Delhi Bench "E", New Delhi (for short, "the Tribunal"), upheld the order of the CIT(A) and dismissed the appeals filed by the Revenue with the following observations: