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1971 (7) TMI 40

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..... of the Act of 1922 and that being so, section 273 of the Act of 1961 is attracted – therefore, question is answered in negative - - - - - Dated:- 6-7-1971 - Judge(s) : R. S. PATHAK., H. N. SETH. JUDGMENT The judgment of the court was delivered by PATHAK J.-The Income-tax Appellate Tribunal has referred the following question for the opinion of this court : "Whether, on the facts and i .....

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..... llate Assistant Commissioner but was unsuccessful. He then appealed to the Income-tax Appellate Tribunal. It appears that a number of submissions were made by him before the Tribunal but the Tribunal considered it sufficient to allow the appeals on one ground alone. The ground was that the provisions of section 273 of the 1961 Act were not attracted at all in the case a default under the repealed .....

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..... this view of the matter, the question referred must be answered in the negative. Learned counsel for the assessee has pointed out that section 297(2)(g) can be invoked only in those cases where penalty is to be imposed in respect of an assessment which is completed on or after April 1, 1962, and, he says, in the present case provisional assessments were made under section 23B before that. The a .....

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