Court : Guwahati
Decided on : Dec-02-1980
..... 'whether, on the facts and in the circumstances of the case, and on a proper construction of section 271(1)(i)read with section 271(2) of the income-tax act, 1961, the tribunal was justified in upholding the cancellation of the penalty by the appellate assistant commissioner in the case of the assessee (registered firm), m/s. maskara tea ..... lahiri, j. 1. the assessee had applied for registration. at long last the matter came up before the income-tax appellate tribunal which by its order dated july 1, 1972, allowed registration to the assessee-firm for the assessment years 1961-62, 1962-63 and 1963-64. of course, it held, as it was bound to hold, that the ..... 1 kb 64. we have merely added the word 'penalty'. a penalty is levy of additional tax, as held by the supreme court in cit v. bikaji dadabhai & co. : [1961]42itr123(sc) . it is true that the scheme of the i.t. act, 1961, has been changed and chap. xxi provides for penalty proceedings separately but notwithstanding such changes the supreme .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-18-1980
..... that the amplitude of article 136 is wide enough to bring within its jurisdiction orders passed by the income-tax settlement commission under section 245m of the income-tax act.21. applying the above tests we find that the tribunal created by the act is not a part of the hierarchy of civil courts. it is a tribunal to decide controversies arising ..... leaders' conference v. captain w. a. sangma, air 1977 sc 2155, their lordships referred to the decisions in air 1950 sc 188, air 1956 sc 231, air 1961 sc 1653, air 1963 sc 677, air 1963 sc 874 and air 1965 sc 1595, and from a conspectus of the above decisions concluded that several tests have been ..... as a revenue officer. all revenue officers were subordinated to him. the manipur land revenue and land reforms rules, 1961, hereinafter referred to as the 'rules', were framed under the act and were made effective from 1st june, 1961. rules 4, 5 and 6 dealt with general powers of revenue officers. in these rules also the administrator is .....
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