9911796707
TMI Blog1993 (7) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... -One of the questions referred to us at the instance of the assessee is : "Whether there was a valid reference by the Income-tax Officer under section 274(2) to the Inspecting Assistant Commissioner ?" These references are at the instance of the assessee and the Revenue and concern the imposition of penalty on the deceased assessee under section 271(1)(c) of the Income-tax Act, 1961, for the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty. The original of that letter was despatched to the Inspecting Assistant Commissioner on March 31, 1976, and was, admittedly, received by the Inspecting Assistant Commissioner on April 1, 1976. According to the assessee, this letter contained only a proposal to initiate penalty proceedings and did not actually make any reference of any question of penalty to the Inspecting Assistant Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. In making the reference, the Tribunal has annexed only the order imposing penalty by the Inspecting Assistant Commissioner and the Tribunal's order confirming the same in part. Consideration of the contention of the assessee as to whether there was a valid and proper reference depends very much on the reference, if any, made by the Incometax Officer and also on the terms of the letter which he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding in this court since 1983, the supplementary statement of case incorporating these documents and details should reach this court without any delay to enable this court to dispose of these references without any further delay. We, therefore, direct the Income-tax Appellate Tribunal, Cochin Bench, to furnish a supplementary statement of case, incorporating the order of assessment made on the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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