1970 (8) TMI 20

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.... and 1961-62 of the assessee-firm, Messrs. Munshi Ram Tilak Raj of Amritsar, the relevant notice under section 22(1) of the Indian Income-tax Act, 1922, was published in April, 1960. This notice directed the filing ofthe returns by the assessee within 65 days of its publication. However, the returns for both the years were filed on the 18th of December, 1962. Admittedly, there was a delay of 30 mo....

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.... in furnishing the returns committed before 1st April, 1962, be ignored on the ground of the violation of articles 14 and 20(1) of the Constitution of India. Accordingly, the penalties imposed were reduced to Rs. 1,150 and Rs. 1,165, respectively, by his consolidated order dated the 11th December, 1963. On appeal, the Income-tax Appellate Tribunal (Delhi Bench "B") held that the Appellate Assistan....

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....olding that the penalty leviable under section 271(1)(a) of the Income-tax Act, 1961, should be determined with reference to the provisions of the Indian Income-tax Act, 1922 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the penalties of Rs. 1,150.00 and Rs. 1,165.00, which were less than the minimum prescribed by section 271(1)(i....

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....s in Jain Brothers case have a direct bearing : " We are further unable to agree that the language of section 271 does not warrant the taking of proceedings under that section when a default has been committed by failure to comply with a notice issued under section 22(2) of the Act of 1922. It is true that clause (a) of sub-section (1) of section 271 mentions the corresponding provisions of the....