1955 (4) TMI 53

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.... The question referred to this court under section 66(1) of the Indian Income-tax Act, 1922, ran :" Whether on the facts and in the circumstances of the case, the penalty under section 28(1) (c) of the Act could be levied on T.P.S. Hariram Sait in respect of the return filed for the assessment year 1943-44." The facts relevant for the disposal of this question lie in a short compass. T. P. S....

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....ppellate Tribunal. It is the validity of the levy of that penalty that is now in question. Section 28(1) (c) of the Indian Income-tax Act runs : "If the Income-tax Officer..........................................in the course of any proceedings under this Act, is satisfied that any person.......................... (c) has concealed the particulars of his income...................

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.... remembered that Sokkalal died on 22nd June, 1942, and the accounting year came to a close on 16th August, 1942. There was no finding either by the taxing authorities or by the Appellate Tribunal that Hariram himself was in charge of his estate or that his guardians were in any way responsible for any concealment or suppression of income. The requirement of section 28(1)(c) being that Hariram to b....