SATPRAKASH RAM NARANJAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE language of the question which has been referred to us by the Income-tax Appellate Tribunal under sub-section (1) of section 66 of the Income-tax Act, 1922 (hereinafter called the Act), is somewhat inartistic but the meaning and tenor of it has not been in dispute. THE question, which is in a compendious form, is to this effect :

(2.) "If the Income-tax Officer, The Appellate Assistant Commissioner or the Appellate Tribunal, in the course of any proceedings under this Act, is satisfied that any person....

(3.) PRECISELY, the same considerations prevailed in another Division Bench authority of the Mysore High Court in Hulekar and Sons v. Commissioner of Income-tax. There again, a written representation had been given to one Income-tax Officer and the successor proceeded with the penalty proceedings as the assessee did not seek a fresh opportunity of being heard.