1968 (9) TMI 29 - HC - Income Tax

Whether the imposition of a penalty for default in the payment of the tax assessed for the year 1961-62 as per the assessment order of the Agricultural ITO which was set aside in appeal by the AAC can be sustained - question referred is not a question arising out of the order of the Tribunal in so far as it was neither raised before the Tribunal nor had it the occasion to consider it - answer to the question referred to this court declined

Summary

The High Court of Kerala considered a reference regarding the imposition of a penalty for non-payment of agricultural income tax. The court noted that when an assessment order is set aside in appeal, any penalty imposed for non-payment falls away. The court declined to answer the question raised in the reference, as it was not raised before the Appellate Tribunal.