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TMI Blog1955 (9) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ency of an appeal arises in this reference. The Income Tax Officer came to the conclusion that the assessee had furnished an estimate of his income for the purpose of advance payment of lax which was false to his knowledge he imposed a penalty upon him. The assessee appealed to the Appellate Asst. Commissioner, the appeal was dismissed, and then he appealed to the Tribunal and before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer is satisfied, then the latter part of the section introduces a legal fiction, and we will restrict ourselves to the provisions of Section 18A (9) (a) with which we are concerned the legal fiction introduced is that the assessee shall be deemed to have deliberately furnished inaccurate particulars of his income, and the provisions of Section 28, so far as may be, shall apply accordingly. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty by making the penalty much less in a case falling under Section 18A(9). It is clear, in our opinion, that the Legislature deliberately used this draftsmanship in order to avoid the necessity of amending Section 30. If the power of imposing a penalty had been conferred upon the Income Tax Officer by Section 18A(9) itself, then unless Section 30 had been amended and an appeal against that orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision for recovery of penalty imposed under Section 18A(9). If the contention of the Commissioner were to be accepted, then the assessee would be in the happy position of not having to pay the penalty at all because there is no provision in law of recovering the penalty. The reason why Section 18A (9) is not mentioned in Section 47 is because, again, the Legislature has looked upon the imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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