Commissioner of Income Tax vs S. Sohan Singh

S. Ranganathan, J.—These Income Tax cases relate to the asst. yrs. 1964-65, 1967-68, 1968-69 and 1969-70. We find that in similar circumstances this court directed the Tribunal to state a case and refer a question of law for its decision in relation to the asst. yrs. 1963-64, 1965-66 & 1966-67. These statements of case have now been received and the matters are numbered as I.T. Ref. Nos. 309 to 311/82.

In the above circumstances, we are of the opinion that in the matters now before us also we should direct the Tribunal to state a case and refer the following question of law for the decision of this court :

"Whether, on the facts and in the circumstances of the case and having regard to the conclusion arrived at by the Tribunal in the appeals against the assessments the Tribunal was justified in cancelling the penalties imposed on the assessed for the asst. yrs. 1964-65, 1967-68, 1968-69 and 1969-70 ?"

A consolidated statement for all the assessment years in question may be made by the Tribunal. These applications are disposed of. There will no order as to costs.