TaxTMI 
TaxTMI 
2003 (1) TMI 24
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....SH TATIA. JUDGMENT The judgment of the court was delivered by M.R. CALLA J.- All these three special appeals are directed against the common judgment and order dated February 22, 2002, passed by the learned single judge. Since the facts and questions involved in these cases are identical, we propose to decide all these appeals by this common judgment and order as under: The appellants herein, ....
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....eceipt of this letter. It does not transpire from the pleadings that the matter was ever referred to the Commissioner of Income-tax or the Joint Commissioner of Income-tax as mentioned in this letter dated May 26, 1999. We called upon learned counsel for the respondents to show us as to whether the matter was ever referred to the Commissioner of Income-tax. However, learned counsel for the respo....
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....y 26, 1999 (annexure 2), itself. It was required to be determined in the first instance as to how the original petitioners were defaulting assessees and only thereafter, the question could arise with regard to imposition of penalty. The learned single judge himself has noted the argument in the order that it was a case of technical default inasmuch as the letter was received by the present petiti....