1991 (1) TMI 47

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l, Allahabad Bench, has stated the following questions : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal's decision is not vitiated in law and whether there was material before the Tribunal for holding that the burden of proving absence of fraud or gross or wilful neglect in filing the return of income has been discharged by the assessee within the meaning of the Ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was sent to the Inspecting Assistant Commissioner. The Inspecting Assistant Commissioner imposed a penalty of Rs. 9,000. He gave three grounds for imposing the said penalty. On appeal, the Tribunal dealt with each of the three grounds given by the Inspecting Assistant Commissioner and negatived the same. Accordingly, it allowed the appeal. So far as the position obtaining under section 271(1)(c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X