COMMISSIONER OF INCOME TAX Vs. CHANCHAL RAM

JUDGEMENT

(1.) Following questions of law were referred to this Court by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (for short 'the Tribunal') arising out of order passed in ITA Nos. 341 & 342/ASR/1991, for the assessment year 1983-84, for the opinion of this Court:

(2.) As the respondent expired during the pendency of the present petition on March 7, 1993, the revenue filed an application dated 10.5.2005 for bringing his L.R.s on record. Accordingly, notice was issued to the L.R.s. Upon service, widow of deceased-respondent- Chanchal Ram appeared in Court in person and informed that she had received a notice from the Court and that she will not be able to submit anything as she has no knowledge of the facts of the case and the record thereof is not in her possession. Accordingly, it was considered appropriate that an amicus curiae be appointed in the case on behalf of the respondent to assist this Court. A request was made to Sh. Sanjay Bansal, Advocate, who was present in Court, who happily agreed to assist the Court in the matter. We have heard counsel for the parties.

(3.) In these petitions, the questions are regarding imposition of penalty under Sections 271 (1)(a) and 271 (1)(c) of the Income Tax Act. Since, we have already decided ITR No. 113 of 1992 in quantum proceedings against the Revenue, the present petitions did not survive being dependent upon the quantum proceedings. Accordingly, the above reference petitions are disposed of.