1974 (2) TMI 29

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me-tax Appellate Tribunal, Bangalore Bench, has stated a case and referred for the opinion of this court the following question of law : "On the facts and circumstances of the assessee's case, when interest under section 139 has been charged whether the Income-tax Officer was competent to levy any penalty under section 271(1)(a) of the Income-tax Act, 1961 ?" No further facts are necessary a....