1980 (9) TMI 109

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....73 and 1973-74. Facts and issues involved being similar, both these appeals are considered together and disposed of by a common order. 2. Facts involved and the action taken by the WTO in respect of these two asst. yrs are quite interesting and it will be necessary to deal with them briefly. The assessee filed WT returns of two years in the status of HUF but the WTO after elaborate discussion i....

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....ndividual and calculating the penalty impassable on that basis. After adopting the status of HUF for the asst. yrs. 1970-71 and 1971-72 by his order dt. 4th Dec., 1978, the WTO imposed two penalties under s. 15B(3) of the WT Act for the asst. yrs. 1972-73 and 1973-74 and in those orders in the title he indicated the status as HUF. Later on, the WTO passed another order for these two asst. yrs. dt.....

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..... AAC has upheld the penalties levied under s. 18(1)(a) vide his order dt. 3rd May, 1979 and has directed to recompute the same in accordance with the said order. The mistake is apparent from the record and is being rectified as under": The second thing to note is that the WTO was passing the order also under s. 35 in order to rectify a mistake apparent from the record about the status. This ac....