Punjab-Haryana High Court
Commissioner Of Income-Tax vs Suraj Bhan, Wine Contractor on 22 August, 1988
Equivalent citations: [1989]177ITR243(P&H)
Author: V. Ramaswami
Bench: V. Ramaswami
JUDGMENT V. Ramaswami, C.J.
1. We are satisfied that the following questions of law do arise out of the order of the Tribunal:
"(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in upholding the Appellate Assistant Commissioner's order cancelling the penalty of Rs. 17,300 imposed by the Income-tax Officer under Section 271(1)(c) of the Income-tax Act, 1961, for the assessment year 1968-69 ?
(2) Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal's decision was perverse and not based on the facts of the case ?"
2. Accordingly, we direct the Tribunal to state a case and refer those questions.