1980 (2) TMI 102

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....a common point were heard together and are disposed of by a common order for the sake of convenience. The said point is brought out in the relevant ground of appeal which is as below: "On the facts and in the circumstances of the case, and having regard to the provisions of s. 274(2) of the Act, the learned AAC erred in law in directing the ITO to compute the penalty leviable under s. 271(1)(a) ....

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....a)(i). He relied upon the principle of the decisions reported at 105 ITR 518,, 108 ITR 439 and 110 ITR 84. The decision in the case of CIT vs. R. Ochhavlal & Co.(1), related to a penalty imposed under s. 271(1)(c) and there was no occasion for the High Court to deal with the point which is at issue before us. Though the other two decisions related to penalties imposed on firms under s. 271(1)(a), ....