INCOME TAX OFFICER Vs. AHUJA POULTRY FARM

JUDGEMENT

(1.) FOR concealment of income by Ahuja Poultry Farm (assessee) during the asst. yr. 1978-79 the IT Department filed criminal complaint No. 87/3 Exhibit PB against the concern and its partners, under s. 276C of the IT Act, before, the learned trial Court, on 18th March, 1983. Besides it, on the administrative side, the Department imposed upon the concern a penalty of Rs. 10,903 vide order dt. 7th May, 1984. Appeal filed by the assessee against it was allowed on 29th Jan.,1985. In pursuance of it learned trial Court dismissed the complaint vide its impugned Judgment dt. 25th Aug.,1987.

(2.) APPEAL filed by the Department before the Tribunal against the order dt. 29th Jan.,1985 was allowed by the Tribunal on 4th Nov.,1987 with the direction that appeal filed by the assessee will be redecided by the competent authority on merits over again. Until the decision of the appeal filed by the assessee penalty order dt. 7th May, 1984 also gets revived.