1991 (11) TMI 116

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....desh for its opinion :---- " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in cancelling the penalties imposed under the provisions of sections 271(1)(c), 273(2)(b) and 271(1)(a) for the assessment year 1980-81 when the quantum assessment on the basis of which the penalties came to be imposed by the Department has been set aside by the Appellate Tribunal for being done de novo by the Income-tax Officer in accordance with law ? " 2. The Revenue, however, has filed a single reference application against the consolidated order of the Tribunal dated 7-6-1991 for six penalties levied under sections 271(1)(c), 273(2)(b) and 271(1)(a) for both the first and second periods of the assessmen....

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....er of Income-tax has to file separate reference applications for separate issues and separate assessment years. With due respect, we are of the view that the Delhi High Court in the case of Kusum Ansal did not consider the statutory aspect of Form No. 37. 4. It may also be mentioned that before filing an application under section 256(1), an assessee is required to pay the fee of Rs. 125 for each application. This requirement is mandatory which has been done away with by the statute as far as the Income-tax Department is concerned. In view of the fee payable, the assessee would not be allowed to file a single reference application for various years and for various issues adjudicated upon. If an assessee is permitted to file a single refer....