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TMI Blog2008 (6) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed. – Decision in favor of assessee – against the revenue - 60 of 2008 - - - Dated:- 26-6-2008 - F. I. REBFLLO and K. U. CHANDIWAL JJ. A. D. Kango for the appellant. S. G. Datal for the respondent. JUDGMENT The judgment of the court was delivered by 1. F. I. REBELLO J.— The Revenue has preferred this appeal against the order of the Income-tax Appellate Tribunal dated May 7, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March 25, 2004. 3. The question of law as framed by the Department is as under: "Whether on the facts and in the circumstances of the case and in law, the hon'ble Tribunal was justified in deleting the penalty levied under section 272A(2)(g) of the Income-tax Act?" 4. The other question framed, in our opinion, need not be answered as answering the question framed would dispose of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of this Chapter shall within such period, as may be prescribed from the time of credit or payment of the sum, or, as the case may be, from the time of issue of a cheque or warrant for payment of any dividend to a shareholder, furnish to the person to whose account such credit is given or to whom such payment is made or the cheque or warrant is issued, a certificate to the effect that tax has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equirement and that would depend on the facts of each case. 8. Rule 31 is the relevant rule requiring issuance of certificate. The first proviso to that rule sets out that in the cases like the instant case, the certificate under sub-rule (1) shall be issued within a week after the expiry of two months from the month income is so credited. We are not concerned with the further provisos. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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