1968 (9) TMI 29

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Kerala Agricultural Income-tax Appellate Tribunal under section 60(3) of the Agricultural Income-tax Act, 1950, as directed by this court on the application of the assessee. The question referred is: " Whether, on the facts and in the circumstances of the case, the imposition of a penalty of Rs. 1,000 for default in the payment of the tax assessed for the year 1961-62 as per the assessment orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....them; and, therefore, the Income-tax Officer by his order dated April 1, 1965, imposed a penalty of Rs. 1,500 on the assessee. The assessee filed an appeal from this order before the Appellate Assistant Commissioner, who by his order dated May 15, 1965, dismissed the appeal but reduced the penalty to Rs. 1,000. In the meanwhile, the Appellate Assistant Commissioner had, by his order dated April 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nce and that was urged by the learned counsel for the assessee is whether, in view of the fact that the order of assessment was subsequently set aside by the Appellate Assistant Commissioner, the order of penalty can be sustained. In the light of the decision of the Supreme Court above referred to this question admits of only one answer. But the learned Government Pleader appearing for the Commiss....