1984 (6) TMI 5

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..... n 256(1) of the Income-tax Act, 1961. At the instance of the Department, the following question has been referred by the Tribunal : "Whether, on the facts and in the circumstances of the case, the Incometax Appellate Tribunal is right in law in cancelling the penalty levied by the Inspecting Assistant Commissioner under section 271(1)(c) holding that the Inspecting Assistant Commissioner had no .....

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..... 547. There is no dispute that the question referred to this court is also covered by the decision in R Abdul Azeez's case. Following the said decision, we, answer the question in the affirmative and against the Department. In the circumstances, we make no order as to costs. Order on oral application--It is stated that the decision of Abdul Azeezs case [1981] 128 ITR 547 is pending consideration .....

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