2005 (7) TMI 293

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....nience since the issue involved in all the appeals is identical. The only issue arising in these appeals relates to the levy of penalty under s. 271(1)(c) pertaining to asst. yrs. 1996-97 and 1997-98. 2. Briefly stated, the facts are that assessee was treated as an agent for the purpose of taxation in respect of expatriate employees. The assessee filed returns in respect of 19 employees involve....

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.... appeals have been preferred before the Tribunal. 2.1 The learned counsel for the assessees Mr. Vohra has contended before us that as per the provisions of sub-s. (3) of s. 149, the time-limit for issuance of notices under s. 148 was two years from the end of the assessment year. According to him, such period expired on31st March, 1999where the assessment year involved is 1996-97, and31st March....

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....ceeding further, he pointed out that under the similar circumstances this Tribunal has cancelled the penalty proceedings after admitting the additional ground. Our attention was drawn to the order of the Tribunal dt.31st May, 2005in the case of the assessee as an agent of various expatriate employees. This judgment appears at pp. 97 to 108 of the paper book. In these appeals also, a similar additi....

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....mit such ground vide order dt.31st May, 2005. A copy of the order is placed at pp. 97 to 108 of the paper book. Following the same the additional ground in these cases is admitted. We also find that in the aforesaid order of the Tribunal the issue has been decided in favour of the assessee by holding that no penalty can be levied where the assessment itself was without jurisdiction even though the....