1998 (6) TMI 6

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....nal has stated a case and referred the following common question of law in relation to levy of penalty on the assessee for the assessment years 1968-69 to 1975-76 for our consideration : Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that penalty was legally leviable for the assessment years 1968-69 to 1975-76 though the partition of the Hindu undivided....

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....ed on a defunct Hindu undivided family. The Appellate Tribunal rejected the said contention in view of the provisions of section 171(8) of the Act. The Tribunal, at the instance of the assessee, has stated a case as the constitutionality of the provisions of section 171(9) of the Act was considered by this court and the matter is pending for consideration before the Supreme Court against the decis....