ISHWARDAS AND BROTHERS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ALL these three special appeals are directed against the common judgment and order dt. 22nd Feb., 2002 [reported as Chhogamal Chiranji Lal & Ors. vs. CIT & Ors. (2002) 174 CTR (Raj) 431--Ed.] passed by the learned Single Judge. Since the facts and questions involved in these cases are identical, we propose to decide all these appeals by this common judgment and order as under.

(2.) THE appellants herein i.e., original petitioners had received the Form 15H under the IT Act on 1st April, 1999, as had been sent by the recipient of the interest on 31st March, 1999. THE question, therefore, arose as to whether the original petitioners were defaulting assessees or not because they failed to deduct the tax at source as on 31st March, 1999. THE ITO (TDS) Hanumangarh, therefore, gave notices to the petitioners on 26th May, 1999, mentioning therein that they were required to show-cause as to why their case should not be referred to CIT, Bikaner headquarters at Jaipur/Jt. CIT, Bikaner, for levy of penalty with the further mention that the reply, if any, should reach the ITO (TDS), Hanumangarh, within ten days of the receipt of this letter. It does not transpire from the pleadings that the matter was ever referred to the CIT or the Jt. CIT as mentioned in this letter dt. 26th May, 1999.