Guwahati Court July 1978 Judgments

Commissioner of Income-tax Vs. Smt. Chhagni Devi Dhada

Court: Guwahati

Lodha, C.J. 1. This is an application by the Commissioner of Income-tax, North-Eastern Region, Shillong, under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for requiring the Appellate Tribunal to state the case and refer the following questions of law to this court; '(i) Whether, on the facts and in the circumstances of the case, theTribunal was justified in holding that penalty orders passed by the Income-tax Officer as cancelled by the Appellate Assistant Commissioner ofIncome-tax cannot be restored (ii) Whether, on the facts and in the circumstances of the case and particularly in view of the admission made by the assessee in the revised returns which were filed after the cases were subjected to enquiry and investigation by the Income-tax Officer, penalties under Section 271(1)(c) were not rightly attracted ?' 2. The short facts giving rise to this application may be stated as under: The assessee filed returns for the assessment years 1968-6...