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TMI Blog1985 (7) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the Income-tax Appellate Tribunal to state the case and refer the question of law which arises in the case. The assessee, Anwarkhan Mehboob Co., Jabalpur, filed its return late for the assessment years 1969-70 and 1970-71. The Income-tax Officer issued notices on April 30, 1976, under section 271(1)(a) read with section 274 of the Income-tax Act, 1961, to the assessee to show cause why pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the Tribunal, was that it was not given a reasonable opportunity of hearing by the Income-tax Officer before penalty was imposed for both these years. Both the Members of the Tribunal in their separate orders upheld this objection. However, one of them, Shri P. S. Dhillon, came to the conclusion that this infirmity rendered the penalty imposed by the Income-tax Officer to be illegal and the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is a difference between the two orders and no attempt to reconcile the same has been made by the Tribunal for the assessment year 1970-71, which has given rise to this reference. Shri Rawat, learned counsel for the Revenue, states that for the assessment year 1969-70, which is governed by the same order, a reference has been made to a third Member of the Tribunal for resolving this conflict, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... controversy, does give rise to a question of law. The question is about the final decision of the Tribunal in respect of the penalty imposed for the assessment year 1970-71 and the final direction given by the Tribunal in its order, in the absence of any reference being made to a third Member for resolving the conflict arising from the two conflicting directions. The question of law, which arises ..... X X X X Extracts X X X X X X X X Extracts X X X X
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