Andhra Pradesh Court October 1956 Judgments

Bhikajee Dadabhai and Company Vs. Commissioner of Income Tax

Court: Andhra Pradesh

Reported in: [1958]33ITR760(AP)

J.P. Jaganmohan Reddy, J. 1. This is a reference of the Income-tax Appellate Tribunal at Bombay under section 66(1) of the Indian Income-tax Act referring the following three questions for our opinion, viz., :'1. Whether on October 31, 1951, the Income-tax Officer, Warangal Circle, had the power to impose a penalty under section 40(1) of the Hyderabad Income-tax Act in respect of the assessment for the year 1357F. ? 2. Whether the assessee had a right of appeal against the order of the Income-tax Officer imposing the penalty ? 3. If the Appellate Assistant Commissioner did not have jurisdiction to hear the appeal, whether the order of the Appellate Assistant Commissioner is a nullity, and therefore, the order of the Income-tax Officer, erroneous though it may be, stands until it is set aside by a competent authority ?' 2. Having regard to the nature of the last question and the order of the Income-tax Appellate Tribunal dated December 17, 1953, under which it was held that section 40 o...