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TMI Blog1971 (3) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 30-3-1971 - Judge(s) : H. N. SETH., R. S. PATHAK. JUDGMENT The judgment of the court was delivered by PATHAK J.-The Income-tax Appellate Tribunal has referred the following question of law under section 66(1) of the Indian Income-tax Act, 1922: " Whether, on the facts and in the circumstances of the case, the Tribunal rightly imposed a penalty of Rs. 3,000 under section 28(1)(c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Officer issued a notice under section 28(1)(c) of the Act against the assessee, and imposed a penalty of Rs. 3,000. The Appellate Assistant Commissioner set aside the penalty on the ground that the Income-tax Officer had not discharged the burden resting upon him to prove that the case called for the levy of a penalty. But, on appeal by the Income-tax Officer, the Tribunal came to a differ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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