1993 (6) TMI 29

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..... ) of the Income-tax Act, 1961, by the Income-tax Appellate Tribunal, Ahmedabad, is as under : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal has been right in law in holding that the penalty imposed by the Income-tax Officer under section 140A(3) of the Income-tax Act, 1961, for non-payment of self-assessment tax cannot be sustained?" The assessee filed ret .....

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..... v. ITO [1973] 90 ITR 116. The order imposing penalty was, therefore, quashed. The Department then moved the Tribunal for referring the above stated question to this court. What is contended by the learned advocate for the Revenue is that the Tribunal decided the appeal on October 26, 1976. By that time, the Andhra Pradesh High Court had upheld the validity of section 140A(3). He drew our attent .....

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..... nder article 226 of the Constitution, declares a provision of the Act to be ultra vires, it must be taken to be constitutionally valid and treated as such". In our opinion, the Tribunal of another State would be justified in proceeding on the basis that the provision has ceased to exist because it has been declared as ultra vires by the High Court only when there is some material to show that th .....

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