TaxTMI 
TaxTMI 
The Special Bench.
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....ent penalties under section 271(1)(c)-Explanation. Because of large number of appeals before the Tribunal and higher appellate authorities on this issue, the Ministry of Law were consulted whether it would be feasible to request the President of the Tribunal under Section 257 of Income-tax Act, 1961, that the Tribunal may refer some cases involving this issue, directly to the Supreme Court so that....
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....rdingly requested to examine the matter and make recommendations to the Board specifying the relevant appeals (with particulars) before the Tribunal for which the President, Income-tax Appellate Tribunal may be approached on the above lines. After the relevant information has been received from the Commissioners/Additional Commissioners and scrutinised by the Board, further procedure for moving th....
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....levant provisions in favour of the Department. There may be other such issues also. 3. A reply is requested by the 15th April, 1972 positively. COPY OF NOTICES DATED 15-2-1972 RECORDED IN THE MINISTRY OF LAW DEPARTMENT OF LEGAL AFFAIRS (ADVICE 'F' SECTION) IN THE CENTRAL BOARD OF DIRECT TAXES FILE NO. 279/143/-ITJ. Note in the Ministry of Law Department of Legal Affairs, Advice (F) Section. Se....
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....icient to pursuade the Supreme Court that it is an appropriate case for the grant of special leave. 3. Another course might be open to the Department. Under Sub-Section (3) of Section 255, the President may constitute a Special Bench consisting of three or more members for the disposal of a particular case. If there is a difference of opinion between the findings of different Benches of the Tribu....