1974 (2) TMI 29

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..... DA BHAT C.J.--The Income-tax Appellate Tribunal, Bangalore Bench, has stated a case and referred for the opinion of this court the following question of law : "On the facts and circumstances of the assessee's case, when interest under section 139 has been charged whether the Income-tax Officer was competent to levy any penalty under section 271(1)(a) of the Income-tax Act, 1961 ?" No further fa .....

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..... Before the Madras High Court, the constitutional validity of the provision for levy of penalty when interest is charged was challenged in Express Newspapers (P.) Ltd. v. Income-tax Officer The challenge was repelled and the constitutional validity of the provisions of section 271(1)(a) was upheld. Accordingly, we answer the question referred in the affirmative and against the assessee. No costs. .....

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