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of <h1>Assessment order appeal sets aside penalty for non-payment. Court declines reference question on appeal.</h1> The HC of Kerala held that when an assessment order is set aside in appeal, any penalty for non-payment falls away. The court declined to address the ... Whether the imposition of a penalty for default in the payment of the tax assessed for the year 1961-62 as per the assessment order of the Agricultural ITO, which was set aside in appeal by the AAC, can be sustained - question referred is not a question arising out of the order of the Tribunal in so far as it was neither raised before the Tribunal, nor had it the occasion to consider it - answer to the question referred to this court declined The High Court of Kerala considered a reference regarding the imposition of a penalty for non-payment of agricultural income tax. The court noted that when an assessment order is set aside in appeal, any penalty imposed for non-payment falls away. The court declined to answer the question raised in the reference, as it was not raised before the Appellate Tribunal.
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