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1 - 7 of 7 (0.22 seconds)Section 159 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 282 in The Income Tax Act, 1961 [Entire Act]
Section 18 in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Jai Prakash Singh (Legal ... vs Commissioner Of Income-Tax on 24 March, 1977
5. We also find much force in the submission of the learned counsel for the assessee that when in law all the trustees are considered as legal representatives, then all of them ought to have been heard by the ITO before the levy of the impugned penalties. There is ample support to this submission by the judgment of the Gauhati High Court in Jai Prakash Singh's case (supra). It is evident from records that all the trustees were not heard before levy of the impugned penalties. The impugned penalty orders, therefore, suffer from the serious non-compliance of the mandatory provisions of Section 274 and Section 282 of the Income-tax Act, 1961.
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