Tripal Singh vs Commissioner of Income Tax

Leave granted. Heard the learned Counsel appearing for the parties at some length.

The facts are very peculiar in this case because we find that the Appellants, who are not very educated persons, unfortunately could not be properly represented before the Assessing Officer and, therefore, the Assessment was made for the Assessment year 1998-99.

So far as the subsequent Assessment years are concerned, some relief was given to the Appellant-Assessees by the High Court, but so far as the Assessment year 1998-99 is concerned, the Assessment is over and the Assessment order has become final. In these circumstances, we would not like to interfere with the Assessment order. However, we direct that no penalty proceedings shaft be initiated and no interest shall be recovered from the Appellants-Assessees. The amount of tax shall be paid within 60 days from today and if the amount is not paid within 60 days, it would be open to the authorities to charge interest on the amount of the Assessed tax. With the above observations and directions, the civil appeals are disposed of as allowed with no order as to costs.