Tax Penalty Order Issued Without Authority After 1976; Revenue Prevails

The High Court of Punjab and Haryana held that the Inspecting Assistant Commissioner lacked legal authority to issue the penalty order post April 1, 1976. The ruling favored the Revenue over the assessee, with no cost orders issued.

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The High Court of Punjab and Haryana ruled that the Inspecting Assistant Commissioner was not legally competent to pass the penalty order after April 1, 1976. The decision was based on previous judgments in similar cases. The reference was answered in favor of the Revenue and against the assessee, with no order as to costs.

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