1989 (1) TMI 13

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....o 1969-70 for the default in not filing the returns in time. In computing the penalties, the Wealth-tax Officer applied the law in force both before April 1, 1969, and after April 1, 1969, treating the default as a continuing offence. The, Tribunal confirmed the imposition of penalty by its order passed on March 6, 1975. The Tribunal, in affirming the order of imposition of penalties, referred to and relied on its decision in the case of T. K. Roy. The decision in T. K. Roy came to be challenged before this court wherein the view taken by the Tribunal was not upheld. (See [1973] 115 ITR 746). The decision was rendered on April 3, 1978. After this decision, the assessee approached the learned Tribunal to reduce the penalties imposed under se....

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....sed to entertain. This is what has been observed in para 18 of the judgment. Though it was also stated in para 12 that the petitioners having abandoned their cases years ago could not be allowed to revive the same on the argument that the correct position was not known to the petitioners at that time when they abandoned their litigation, Sri Sen submits that these observations were made while considering the cases of the petitioners under article 32 of the Constitution and the same would not apply while deciding case under section 35 of the Act. We are in agreement with learned counsel. Coming to the second ground given by the learned Tribunal, it is urged by Shri Sen that the present was definitely a case of a mistake apparent from the re....