1993 (6) TMI 29

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....eferred to this court under section 256(1) of the Income-tax Act, 1961, by the Income-tax Appellate Tribunal, Ahmedabad, is as under : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal has been right in law in holding that the penalty imposed by the Income-tax Officer under section 140A(3) of the Income-tax Act, 1961, for non-payment of self-assessment tax cann....

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....igh Court in the case of A. M. Sali Maricar v. ITO [1973] 90 ITR 116. The order imposing penalty was, therefore, quashed. The Department then moved the Tribunal for referring the above stated question to this court. What is contended by the learned advocate for the Revenue is that the Tribunal decided the appeal on October 26, 1976. By that time, the Andhra Pradesh High Court had upheld the val....

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....or the High Court of the State in question, under article 226 of the Constitution, declares a provision of the Act to be ultra vires, it must be taken to be constitutionally valid and treated as such". In our opinion, the Tribunal of another State would be justified in proceeding on the basis that the provision has ceased to exist because it has been declared as ultra vires by the High Court on....