Filing appeals before Settlement Commission for cancellation or waiver of the penalties.

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..... ated 26.3.69 on the above subject and to say that some cases have been brought to the notice of the Government where the assessees instead of filing appeals before the Income-tax Appellate Tribunals filed revisions petitions before Commissioners of Income-tax under section 264 or applications under section 273A of the Income tax Act or they filed applications under section 245C to the Settlement C .....

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..... 77 in supersession of the earlier order on the subject F.No.16/202/67-IT(B) dated 25-3.69 has been issued by the Central Government. A copy of the same is printed herewith. 3. Immediate action may, therefore, be taken to publish the names of assessees in the gazette of India as well as in important local newspapers (one leading English Daily and two leading vernacular Dalileis). In multi-Commiss .....

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..... for publication. 5. While preparing the list for publication the instruction as laid down in letter F.No.3/4//68-IT(Inv) dated 3.8.68 may be kept in view . Further, it may please be ensured that the lists should not include the names and particulars of the following Corporations, etc. 1. The Industrial Corporation; 2. State Financial Corporation; 3. Refinance Corporation Ltd. (now defunct) .....

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