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TMI Blog1989 (1) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... essment year 1976-77. The assessment was completed on March 21, 1979. Penalty proceedings were initiated under section 271(1)(a) of the Income-tax Act, by notice dated March 21, 1979, which was served on the assessee on March 27, 1979. The respondent/assessee filed a reply thereto on March 29, 1979. An order imposing the penalty was passed on March 18, 1981, by the successor- Income-tax Officer, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee which rendered the penalty order void, quashed the proceedings passed by the Income-tax Officer as well as the Appellate Assistant Commissioner. The Revenue filed an application under section 256(1) of the Income-tax Act praying that the questions of law formulated in para 7 of the original petition may be referred to this court. The Appellate Tribunal rejected the said application. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fforded to the assessee before levying the penalty by the successor-Income-tax Officer. The Appellate Assistant Commissioner set aside the order of the Income-tax Officer and ordered remit. The Income-tax Officer was directed to pass a fresh order. The sole question that arises for consideration is, was the Appellate Tribunal justified in cancelling the order passed by the Appellate Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " 1. Was the Appellate Tribunal justified in law in interfering with the order passed by the Appellate Assistant Commissioner dated December 30, 1983, for all or any of the reasons stated by it ? 2. Was the order of remit passed by the Appellate Assistant Commissioner, in any way, infirm or liable to be interfered with by the Appellate Tribunal ?" We, accordingly, direct the Income-tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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