2014 (8) TMI 648 - SCH - Income Tax

Supreme Court Judgment: Tax Assessment upheld, penalty disallowed for unrepresented appellants

The Supreme Court granted leave and made a judgment in a case where uneducated appellants were not properly represented before the Assessing Officer for ... Assessee order become final - appellants, who are not very educated persons, unfortunately could not be properly represented before the Assessing Officer - High Court has dismissed their appeal [2013 (5) TMI 420 - ALLAHABAD HIGH COURT] in respect of revision u/s 264 – Held that:- For the AY 1998-99, the assessment is over and the assessment order has become final - the assessment order could not be interfered at this stage but direction has been issued that no penalty and interest proceedings shall be initiated against the assessees – Decided against Assessee with partial relief. The Supreme Court granted leave and made a judgement in a case where uneducated appellants were not properly represented before the Assessing Officer for the assessment year 1998-99. The assessment order for that year was not interfered with, but no penalty proceedings or interest recovery were allowed. The tax amount was to be paid within 60 days to avoid interest charges. The civil appeals were disposed of with no costs.