1985 (12) TMI 44

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..... 961 (hereinafter referred to as "the Act"). The material facts giving rise to this application, briefly, are as follows : Penalty proceedings were initiated against the petitioner by the Appellate Assistant Commissioner, because the assessee had failed to include in her income the income of her two minor sons, who had been admitted to the benefits of the partnership in three firms, from which th .....

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..... t be held that the omission of the assessee to include the income of her minor sons was deliberate so as to make her liable to pay the penalty. In this view of the matter, the Tribunal set aside the order of penalty. Aggrieved by that order, the Department submitted an application before the Tribunal under section 256(1) of the Act. The Tribunal rejected that application. Hence, the Department has .....

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