1996 (1) TMI 101

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....ts and in the circumstances of the case, the Appellate Tribunal was correct in holding that the Inspecting Assistant Commissioner had no jurisdiction to impose the penalty under section 271(1)(c) on or after April 1, 1976, and in that view cancelling the penalty under section 2 71(1)(c) imposed by the Inspecting Assistant Commissioner after March 31, 1976 ? " The only question for consideration i....

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....d, therefore, it cannot be said whether on the date of making the reference, the Inspecting Assistant Commissioner was authorised to levy penalty or not. Therefore, we have no option but to send the case back to the Appellate Tribunal to record a clear finding as to when the reference was made to the Inspecting Assistant Commissioner in this case. If the reference was made before April 1, 1976, w....