1993 (7) TMI 53

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....s reference under section 256(1) of the Income-tax Act, 1961, is as under : Whether, on the facts and circumstances of the case, the penalty of Rs. 22,097 further reduced by the Appellate Assistant Commissioner is leviable under section 271(1)(a) of the assessee The assessee was required to file his return of income latest by July 31, 1972, in respect of the assessment year 1972-75 ; but in ....

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....nim of the assessee would fall ill every time when the filing of the return was due. The Income-tax Officer, therefore, imposed a penalty of Rs. 22,097. The assessee then appealed to the Appellate Assistant Commissioner. The Appellate Assistant Commissioner, while agreeing with the findings of the Income-tax Officer on the flimsiness of the reason for the delay tendered by the assessee, further....

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....nt that in respect of the same explanation in respect of the earlier assessment year (which explanation had not been accepted) penalty had been imposed and that penalty had been confirmed by the Tribunal by its order dated September 27, 1978, in Income-tax Appeal No. 20/(Ahd) of 1977-78. The Tribunal, in this context, relied upon the decision in the case of CIT v. R. Ochhavlal and Co. [1976] 105 I....