1985 (12) TMI 44

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....n the question of admission. This is an application under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to this application, briefly, are as follows : Penalty proceedings were initiated against the petitioner by the Appellate Assistant Commissioner, because the assessee had failed to include in her income the income of her t....

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....ioner levying penalty, the Tribunal held that judging the entire conduct of the assessee, it could not be held that the omission of the assessee to include the income of her minor sons was deliberate so as to make her liable to pay the penalty. In this view of the matter, the Tribunal set aside the order of penalty. Aggrieved by that order, the Department submitted an application before the Tribun....