1999 (7) TMI 9

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncome-tax, Karnataka, has filed this petition under section 256(2) of the Income-tax Act, 1961, seeking a mandamus directing the Income-tax Appellate Tribunal, Bangalore (for short "the Tribunal"), to refer the following two questions of law along with the statement of case to this court for its opinion : (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e survey the assessee filed revised returns for the respective years disclosing income of Rs. 17,30,350, Rs. 3,28,680 and Rs. 11,26,600, respectively. The Assessing Officer framed the assessment on the revised returns and simultaneously issued notice for imposition of penalty on the ground that the assessee was guilty of concealment of income. The plea was that the revised returns were filed after....