9911796707
TMI Blog2008 (6) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Commissioner with a direction to decide the issue on the merits after verifying the payment of tax on admitted income - no infirmity in the order of tribunal - 224 of 2008 - - - Dated:- 9-6-2008 - K. RAVIRAJA PANDIAN and P. P. S. JANARTHANA RAJA JJ. N. Muralikumaran for the appellant. JUDGMENT The judgment of the court was delivered by K. RAVIRAJA PANDIAN J. - The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment of the Madras High Court in the case of CIT v. Smt. G. A. Samanthakamani reported in [2003] 259 ITR 215 (Mad) wherein it had been held that no appeal against a penalty should be admitted unless the admitted tax liability was paid by the assessee? (3) Whether, on the facts and in the circumstances of the case, the Income-tax Tribunal is right in not considering the fact that section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn filed in response to the notice under section 148. The assessment was completed under section 143(3) read with 147 on June 21, 2005. The assessee went on appeal against the assessment order. The Commissioner of Income-tax (Appeals) dismissed the assessee's appeal without entertaining the same on the ground that the admitted tax on the returned income was not paid till the date of filing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but wrongly remitted it for the subsequent year 2001-02. Hence, the order of the Commissioner of Income-tax (Appeals) is not correct. That statement of fact has not been rebutted by the Department. 6. In order to verify the factual statement made by the assessee, the Tribunal has remitted the case with a direction to the Commissioner of Income-tax (Appeals) to decide the issue on the merits a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
