COMMISSIONER OF INCOME TAX Vs. DONGARSIDAS BIHARILAL

JUDGEMENT

(1.) THESE are four reference cases in which a consolidated statement of the case has been submitted under S. 256(1) of the INCOME TAX Act, 1961 (hereinafter to be referred to as " the Act "), by the Tribunal, Patna Bench, Patna. The following question of law has been referred for the decision of this Court :

(2.) THE assessee was to file return under S. 139(1) of the Act by the 30th of June of each year for the asst. yrs. 1961 -62, 1962 -63, 1963 -64 and 1964 -65. The assessee did not file the returns as required under S. 139(1). No notice under S. 139(2) of the Act was served. The assessee filed the returns under S. 139(4) on the Act on June 30, 1964, August 30, 1965, September 21, 1965, and December 30, 1965, respectively. The ITO initiated proceedings under S. 27l(1)(a) of the Act for the default of the assessee and rejecting the explanation offered by the assessee, imposed penalties of Rs. 24,489, Rs. 22,621, Rs. 16,900 and Rs. 15,600. Copies of the orders of the ITO form part of the statement of the case and have been respectively marked annexures A, A -1, A -2 and A -3.

(3.) THIS Court, by its judgment in Taxation Cases Nos. 99 to 102 of 1972 [Addl. CIT vs. Dongarsidas Biharilal (1979) 10 CTR (Pat) 338 : (1979) 116 ITR 897 (Pat)], decided the question in the negative and against the assessee. However, in this Court's judgment, it was stated by one of the learned Judges who constituted the Bench, which decided those taxation cases, that penalty under s. 271(1)(a) of the Act is leviable with reference to one single assessment year and that all the steps taken for levy of such penalty, starting with the notice to show cause and culminating in the service of notice of demand, relate to one single assessment year.